The first standard of field work, which states that the work is to be adequately planned and assistants, if any, are to be properly supervised, recognizes that
a. Early appointment of the auditor is advantageous both to the auditor and to the client.
b. Acceptance of an audit engagement after the case of the client's fiscal year is generally not permissible.
c. Appointment of the auditor subsequent to the physical count of inventories requires a disclaimer of opinion.
d. Performance of substantial parts of the engagement is necessary at interim dates.
Answer: A