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| Prior to commencing fieldwork, an auditor usually discusses the general audit strategy with the client’s management. Which of the following matters do the auditor and management agree upon at this time? A. The coordination of the assistance of the client’s personnel in data preparation. B. The appropriateness of the entity’s plans for dealing with adverse economic conditions. C. The control weaknesses to be included in the communication with the audit committee. D. The determination of the fraud risk factors that exist within the client’s operations. |