Procedures specifically outlined in an audit program are designed primarily to
A) Assess risk for planning purposes.
B) Detect all errors or fraudulent activities.
C) Test internal control systems.
D) Gather evidence about management's assertions.

Question

Quizplus · Accepted Answer

Audit procedures are primarily designed to gather evidence about management's assertions to form an opinion on the financial statements.

Procedures Specifically Outlined in an Audit Program Are Designed Primarily