The work is to be adequately planned, and assistants, ifany, are to be properly supervised. 1. Preplan 2. Obtain client background information 3. Obtain information about legal obligations 4. Perform preliminary analytical procedures Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 1. Preplan 2. Obtain client background information 3. Obtain information about legal obligations 4. Perform preliminary analytical procedures The work is to be adequately planned, and assistants, if any, are to be properly supervised