The specific procedures auditors will use to gather evidence are detailed in the ________.
A)financial statements
B)representation letter
C)audit program
D)flowchart

Question

Quizplus · Accepted Answer

Audit programs provide detailed steps for auditors to follow in order to gather sufficient and appropriate evidence. Financial statements and flowcharts may be used as sources of information for the audit program, but they do not provide specific procedures for evidence gathering. Representation letters are a form of evidence themselves and are not used to detail audit procedures.

The Specific Procedures Auditors Will Use to Gather Evidence Are