Which of the following is a listing of details of the audit procedures to be used when testing controls and when conducting detailed substantive audit procedures?
A)Audit data analytics
B)Accounting records
C)Analytical procedures
D)Audit program

Question

Quizplus · Accepted Answer

Audit program is a listing of details of the audit procedures to be used when testing controls and when conducting detailed substantive audit procedures. Options A, B, and C refer to specific audit techniques, but not the actual listing of procedures in an audit program.

Which of the Following Is a Listing of Details of the Audit