When planning an audit, an auditor should
                                                                            
                                        
                                            
                                                                                                    - consider whether the extent of substantive procedures may be reduced based on the results of tests of controls
 
                                                                                                    - determine overall materiality for audit purposes
 
                                                                                                    - conclude whether changes in compliance with prescribed internal controls justify reliance on them
 
                                                                                                    - evaluate detected misstatements
 
                                                                                            
                                         
                                                                     
                            
b. determine overall materiality for audit purposes
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