Those procedures specifically outlined in an audit program are primarily designed to:
A) prevent litigation.
B) gather evidence.
C) detect errors or irregularities.
D) test internal systems.

Question

Quizplus · Accepted Answer

Audit programs are specifically designed to gather evidence to support the auditor's opinion on the financial statements. Although the other options may also be a secondary objective of an audit program, their primary purpose is to gather evidence. Preventing litigation and detecting errors or irregularities are important outcomes of a thorough audit, but they are not the main focus of the audit program. Testing internal systems is an important part of the evidence-gathering process, but not the primary objective of the audit program.

Those Procedures Specifically Outlined in an Audit Program Are Primarily