The overall audit strategy required by CAS 300:

Multiple Choice

• a) cannot be decided by the audit engagement partner to avoid independence threats.
• b) includes detailed plans for gathering audit evidence.
• c) identifies characteristics of the auditee's entity and the engagement that define its scope.
• d) requires the audit engagement partner to set the scope, timing, and direction of the audit, which cannot be changed until the auditor's report is issued at the end of the engagement.