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Which one of the following is NOT considered to be part of planning?

Auditingmedium
ABackground i.e. industry
BPrevious year’s audit i.e. any qualifications in the report
CConsidering the work to be done by the client staff e.g. internal audit
Considering whether the financial statements show a true and fair view

Correct Answer: D. Considering whether the financial statements show a true and fair view

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