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25. The purpose of planning materiality is to A. Determine the appropriate audit fee B. Determine where to focus the audit team's testing C. Determine the nature, timing, and extent of audit testing D. All of the above 26. The relation between the complexity of the client and audit risk A. Direct B. Linear C. Indirect D. Negative 27. The relation between audit risk and auditor competence A. Direct B. Linear C. Indirect D. Negative 28. The purpose of setting planning materiality is A. To determine whether a company's financial statements are materially misstated B. To determine which specific audit tests to select C. To determine overall materiality D. To control inherent risk