1. Which of the following procedures is most likely to be performed as a part of obtaining an understanding during an audit engagement of a new audit client previously audited by another CPA?

A. Obtaining confirmation of cash balances.

B. Considering internal control.

C. Communication with the predecessor auditor.

D. Performing analytical procedures.

2. Factors or components of the control environment include all except

A. All of the above are factors

B. Human resources

C. Organizational structure

D. Integrity and ethical values

3. Which of the following is not a planning consideration?

A. Fees

B. Materiality level

C. Reports to be issued

D. Business environment