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1.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.
