What is the single most important aspect an auditor should consider when auditing a company?

Audit planning

Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated. The all matters related with the company is included in the audit planning.

Correct answer is system. system should be full proof there should not be any gaps this is what an auditor should see when auditing a company.

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Sales must be introduced into consideration when the audit.

The understanding of the whole company industry.