The auditor initiates contact with the client in the planning phase of audit. The auditor considers all of the following in this phase EXCEPT: Audit program including analytical procedures Authority and relevant responsibilities of personnel Timing of audit Obtaining written representations The management or Arab ceramics estarusne many poncies and procedures in order to meet its objectives with The management of Arab Ceramics established many policies and procedures in order to meet its objectives with regard to financial reporting. All of the following policies and procedures will be appropriate EXCEPT: Installation of biometric system for entry into accounting area Integration of the work performed by the cashier and the accountant Preparation of Bank reconciliation statement Authorising the purchase manager for purchases less than OMR 500 The objective of corporate governance is to build the control at the top that will cascade down the organisation to improve the corporate performance. This indicates that corporate governance is a: Scientific approach Top-to-down approach Strategic approach Flexible approach