Which of the following best Illustrates the typieal sequence of the first three stages in the audit process?a$,$ Sign the engagement letter $=>$ Understand the elient & its business $>$ Plan the auditworkUnderstand the client & its business $$ Sign the engagement letter $?$ Plan the audit workc. Understand the client & Its business $>$ Plan the audit work $?$ Sign the engagement letterd. None of the above