Audit procedures are different than audit evidence because:
A) Audit procedures address the competency and sufficiency of audit evidence
B) Audit procedures are specific acts performed by the auditor to gather evidence about whether specific assertions are being met
C) Audit procedures are specific acts to assess whether the financial statements "present fairly"
D) Audit procedures do not have to be determined based on risk assessment

Question

Quizplus · Accepted Answer

Audit procedures are specific acts performed by the auditor to gather evidence about whether specific assertions are being met. Audit evidence, on the other hand, refers to the information obtained by the auditor to support their audit opinion, which may include documentation, verification, and other procedures. Audit procedures are an essential part of the audit process as they help the auditor to obtain sufficient and appropriate evidence to support their opinion on the financial statements.

Audit Procedures Are Different Than Audit Evidence Because