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D is corrent because the early appointment of the independent auditor enables the auditor to plan his/her work so that it may be done expeditiously and to determine the extent to which it can be done before the balance sheet date. Such preliminary work by the auditor permits the audit to be performed in a more efficient manner and to be completed at an early date after the year-end.
A is incorrect because a proper consideration of internal control may be performed even without early appointment.
B is incorrect because sufficient appropriate audit evidence must be obtained regardless of the appointment date.
C is incorrect because the overall scope of the audit must remain the same regardless of appointment date.