Auditors should design the written audit plan so that

Question

Quizplus · Accepted Answer

The audit plan should be designed to achieve specific audit objectives, such as testing the accuracy, completeness, and validity of account balances and transactions. The plan should outline the procedures to accomplish these objectives efficiently and effectively. A and D are not necessarily true, as not all material transactions need to be selected for substantive testing and each account balance does not have to be tested under both tests of controls and tests of transactions. B is also not necessarily true, as substantive tests may need to be performed prior to the balance sheet date to gather sufficient evidence.

Auditors Should Design the Written Audit Plan So That