In designing written audit plans, an auditor should establish specific audit objectives that relate primarily to the:

Question

Quizplus · Accepted Answer

Audit objectives should relate to financial statement assertions, which are the criteria for assessing the accuracy and completeness of various financial statement components. Timing, cost-benefit, and selected audit techniques are secondary considerations that should support the achievement of the audit objectives.

In Designing Written Audit Plans, an Auditor Should Establish Specific