Question：According to ISA 300 Planning an audit of financial statements one of the benefits of planning is that it:
 
　　A. Establishes the scope of the audit.
 
　　B. Helps the auditor to identify the principal features of the entity's system of internal controls in relation to financial reporting.
 
　　C. Helps the auditor properly organise and manage the audit so that it is performed in an effective and efficient manner.
 
　　D. Helps the auditor to assess the fee to be charged to the client.
 
　　The correct answer is: Helps the auditor properly organise and manage the audit so that it is performed in an effective and efficient manner.

 
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