Which sequence correctly represents the audit steps?

• A. Risk assessment, Obtain engagement, Audit evidence, Engagement planning, Reporting
• B. Audit evidence, Risk assessment, Engagement planning, Reporting, Obtain engagement
• C. Obtain (or retain) engagement, Engagement planning, Risk assessment, Audit evidence, Reporting
• D. Engagement planning, Obtain engagement, Risk assessment, Reporting, Audit evidence

Answer: (C)