Q4

1. Audit planning for an initial audit most likely includes all the following except:

    1. Obtaining an engagement letter prepared by the client. 

    2. Selecting a sample of invoices for comparison with shipping reports.

    3. Preparing a Client Evaluation Form. 

    4. Determining the opinion to be expressed. 

   	A.	2, 3, and 4
   	B.	1, 2, and 4
   	C.	1, 2, and 3
   	D.	ONLY 3