Question：Which of the following best describes the nature of an audit strategy?
A. It is a detailed specification of auditing procedures to be performed.
B. It is the auditor's plan for meeting the ISAs pertaining to study andevaluation of accounting and internal control systems.
C. It represents the auditor's plan for meeting quality control standards.
D. It sets the scope, timing and direction of the audit, and guides the development of the more detailed audit plan.
The correct answer is:It sets the scope, timing and direction of the audit, and guides the development of the more detailed audit plan.
　　高顿网校温馨提醒
　　各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文