The document that details the specific audit procedures for each type of test is the
A) audit strategy.
B) audit program.
C) audit procedure.
D) audit risk model.

Question

Quizplus · Accepted Answer

The document that details the specific audit procedures for each type of test is known as an audit program. The audit program defines the nature, timing and extent of procedures to be performed. It also includes procedures for specific financial statement items or account balances. An audit program is an essential tool for an auditor to ensure that all necessary audit procedures are performed and to facilitate adequate planning, supervision, and communication within the audit team.

The Document That Details the Specific Audit Procedures for Each