An audit program should be designed for each individual audit and should include audit steps and procedures to:
A)ensure that only material items are audited.
B)detect all fraud.
C)identify all internal control weaknesses.
D)ensure an efficient and effective audit.

Question

Quizplus · Accepted Answer

The main purpose of an audit program is to ensure an efficient and effective audit process. While detecting fraud and identifying internal control weaknesses are important objectives of an audit, ensuring that only material items are audited is not the primary objective of an audit program.

An Audit Program Should Be Designed for Each Individual Audit