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When changes in audit strategy require re-evaluation of engagement risk, the partner should:
ADocument and continue without consultation
BDocument the changes, communicate to the team, and where required consult firm specialists
CHide the change from the manager
DIssue a disclaimer immediately
Answer & Solution
Correct answer: C. Hide the change from the manager
1. SA 300.10 and SA 220 require documentation and consultation on significant changes.
2. Hiding changes from the team breaks supervision.
3. Disclaimer is reserved for unresolved scope issues.
_Source: ICAI BoS CA Final Paper 3, Ch 2 "Audit Planning Strategy and Execution"_
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