"The detailed instructions for the collection of a particular type of audit evidence" is the definition of a(n)
A)sampling plan.
B)audit procedure.
C)audit plan.
D)audit program.

Question

Quizplus · Accepted Answer

Audit procedures provide detailed instructions on how to gather audit evidence during the audit process. Sampling plans outline the method of selecting a sample for testing. An audit plan outlines the scope and objectives of the audit, while an audit program outlines the specific steps to be taken to achieve the audit objectives. Therefore, the best choice is B, audit procedure.

"The Detailed Instructions for the Collection of a Particular Type