Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 579

In government and internal performance auditing, which of the following is the least important consideration when performing the fieldwork?
A) Determining the applicable generally accepted government accounting principles pronounced by the GASB.
B) Defining problem areas or opportunities for improvement and defining program goals.
C) Selecting and performing procedures designed to obtain evidence about operational problems and production output.
D) Evaluating evidence in terms of economy, efficiency, and achievement of program goals.