What is the most likely result of that procedure?

In advance of a preliminary survey, a chief audit executive sends a memorandum and questionnaire to the supervisors of the department to be audited.
What is the most likely result of that procedure?
A. It creates apprehension about the audit engagement.
B. It involves the engagement client’s supervisory personnel in the audit.
C. It is an uneconomical approach to obtaining information.
D. It is only useful for audits of distant locations.

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