An audit program is created to specify which of the following?
A)The type of audit opinion to be rendered based upon procedures performed.
B)The audit procedures that will be performed every year for the client.
C)How an auditor should think while performing audit procedures.
D)Audit objectives and procedures to be followed during the audit process.

Question

Quizplus · Accepted Answer

An audit program is a detailed plan of audit procedures to be performed in order to obtain sufficient and appropriate audit evidence to support the audit opinion. It specifies the audit objectives and procedures to be followed during the audit process, including the timing and extent of audit procedures. Therefore, option D is the correct answer. Option A is incorrect because the type of audit opinion to be rendered is based on the auditor's judgment after completing the audit procedures. Option B is incorrect because the audit program may change from year to year based on changes in the client's circumstances, risks, and other factors. Option C is incorrect because the audit program does not dictate how the auditor should think or approach the audit procedures, but rather, provides guidance on the specific procedures to follow.

An Audit Program Is Created to Specify Which of the Following