the following are variousactivities an auditor carries out during audit planning.

1. send an engagement letter to the client

2. tour the client's plants and offices

3. compare key ratios for the company with thise of industry competitiors

4. review management's risk management conls and procedures

5. indentify potential related parities that may require disclosure

6. review the company's constitution

7. identify whether any experts are required for the engagement

8. review accounting principles unique to the client's industry

9. determine the likely users of the financial statements

required:

for each procedure, indicate which of the first four parts of audit planning the procedure primarily relates to (1) accept client and perform initial audit planning. (2) understand the client's business and industry. (3) assess client business risk; and (4) perform preliminary analytical procedudres