When gaining an understanding of the client, the auditor will identify the geographic location of the client because:

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Understand the Problem

The question is asking about the auditor's consideration of a client's geographic location during the audit process. It presents multiple choice options that imply different aspects of client control and assessment. The goal is to determine which statement correctly explains the significance of geographic location in understanding the client.

Answer

c. the auditor may plan to use staff from affiliated offices to visit overseas locations.

The final answer is: c. the auditor may plan to use staff from affiliated offices to visit overseas locations.

Answer for screen readers

The final answer is: c. the auditor may plan to use staff from affiliated offices to visit overseas locations.

More Information

Geographic location is important for auditors as it helps in planning and logistics, particularly when considering more global or decentralized client operations.

Tips

Avoid assuming that more centralized or decentralized structures relate directly to geographic location without considering logistical reasons.

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