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 written plan that outlines the audit objectives and procedures to be followed during the audit process. It helps ensure that all necessary audit procedures are performed, and that audit evidence obtained is sufficient and appropriate to support the auditor's opinion. Choice A is incorrect because the type of audit opinion is determined based on the evaluation of audit evidence, not the audit program itself. Choice B is incorrect because the audit procedures may vary from year to year based on changes in the client's circumstances or risk factors. Choice C is incorrect because thinking patterns are not typically specified in an audit program.

An Audit Program Is Created to Specify Which of the Following