Audit procedures are intended to enable auditors to conduct work in accordance with the three performance principle.

Question

Quizplus · Accepted Answer

Audit procedures are designed to help auditors comply with the three performance principles of professional skepticism, professional judgment, and professional care. These principles are essential to ensuring the accuracy and reliability of audit work, and audit procedures are the tools used by auditors to implement them. Therefore, the statement is true.

Audit Procedures Are Intended to Enable Auditors to Conduct Work