Which of the following ultimately determines the specific audit procedures necessary to provide an auditor with a reasonable basis for the expression of an opinion?
A)the audit program
B)the auditor's professional judgment
C)generally accepted auditing standards
D)the auditor's working papers

Question

Quizplus · Accepted Answer

The auditor's professional judgment ultimately determines the specific audit procedures necessary to provide an auditor with a reasonable basis for the expression of an opinion. While generally accepted auditing standards provide guidance for the auditor's professional judgment, it is ultimately up to the auditor to apply their professional judgment in determining the specific procedures needed for the audit. The audit program and working papers are tools used by the auditor to document the procedures performed, but they do not determine the procedures themselves.

Which of the Following Ultimately Determines the Specific Audit Procedures