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**Audit Planning: Objective Type Question** **Question:** Which of...

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Accounting

**Audit Planning: Objective Type Question**
**Question:**
Which of the following best describes the primary purpose of audit planning?
A) To determine the final audit opinion
B) To identify areas of potential risk and establish audit objectives
C) To prepare financial statements
D) To conduct detailed testing of transactions
Choose the correct option based on the primary purpose of audit planning.

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