According to the Standards, which of the following best describes what must be agreed upon to establish an understanding with clients prior to starting a consulting engagement?

What is the primary purpose of issuing a preliminary communication to management of the area under review?

Which of the following conclusions would be appropriate for a beginning auditor performing an audit of a payroll department?

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When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?
Nature and complexity of the audit engagement.
Time constraints.
Effectiveness of the audit committee.
Availability of resources for the engagement.

An internal auditor conducted interviews with several employees, documented the interviews analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?