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Audit strategy should consider all EXCEPT:
AThe auditor's personal income-tax position
BReporting objectives and timing of communications
CSignificant factors determining team focus
DResults of preliminary engagement activities
Answer & Solution
Correct answer: A. The auditor's personal income-tax position
1. Personal tax position is irrelevant to audit strategy.
2. The other three are explicit considerations under SA 300.8.
3. Independence considerations (covered elsewhere) do not include personal tax.
_Source: ICAI BoS CA Final Paper 3, Ch 2 "Audit Planning Strategy and Execution"_
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