Each audit program should have a column for all of the following except:
A) audit procedures to be performed.
B) a cross-reference to other working papers containing the evidence obtained from each procedure.
C) the initials of the auditor who performed each procedure.
D) the date the performance of the procedure was completed.
E) the test of controls related to each procedure.

Question

Quizplus · Accepted Answer

Audit programs typically include audit procedures to be performed, cross-references to evidence, initials of the auditor, and completion dates, but not necessarily tests of controls related to each procedure, as these are part of the audit planning and evaluation phases rather than the documentation of procedures themselves.

Each Audit Program Should Have a Column for All of the Following