Which of the following ultimately determines the specific audit procedures necessary to provide an independent auditor with a reasonable basis for the expression of an opinion?
A)The audit program
B)The auditor's judgment
C)Generally accepted auditing standards
D)The auditor's working papers

Question

Quizplus · Accepted Answer

The auditor's judgment ultimately determines the specific audit procedures necessary to provide an independent auditor with a reasonable basis for the expression of an opinion. While the audit program, generally accepted auditing standards, and the auditor's working papers all play a role in the audit process, it is the auditor's professional judgment that guides the selection of specific audit procedures.

Which of the Following Ultimately Determines the Specific Audit Procedures