Inquiries occurring at the beginning of the audit process Preliminaries consist of auditor inquiry of the client's management and employees concerning general information about the entity Questions should address the nature of the entity's operations, its organizational structure, its financial control system, and the existence of electronic data processing applications
Initial set up costs which include items such as site protection, local authority application, skips, signage, site management etc
All the leaves of a book which precede the main text e g the title-page, table of contents, preface