Which statement is most appropriate?

a. The system selected by the auditor has to be tested before it can be audited and the preliminary survey comes to the rescue. Systems boundaries can only be determined after the necessary information has been accumulated and digested. This must happen before the assignment planning stage so that a clear plan may be documented and shown to management. The aim of the preliminary survey will be to agree the objectives and scope and timing of the audit with management. What needs to be done, how and when.

b. The system selected by the auditor has to be defined before it can be audited and the preliminary survey comes to the rescue. Systems boundaries can only be determined after the necessary information has been accumulated and digested. This must happen after the assignment planning stage so that a clear plan may be documented and shown to management. The aim of the preliminary survey will be to agree the objectives and scope and timing of the audit with management. What needs to be done, how and when.

c. The system selected by the auditor has to be defined before it can be audited and the preliminary survey comes to the rescue. Systems boundaries can only be determined after the necessary information has been accumulated and digested. This must happen before the assignment planning stage so that a clear plan may be documented and shown to management. The aim of the preliminary survey will be to define the objectives and scope and timing of the audit and then inform the management. What needs to be done, how and when.

d. The system selected by the auditor has to be defined before it can be audited and the preliminary survey comes to the rescue. Systems boundaries can only be determined after the necessary information has been accumulated and digested. This must happen before the assignment planning stage so that a clear plan may be documented and shown to management. The aim of the preliminary survey will be to agree the objectives and scope and timing of the audit with management. What needs to be done, how and when.