Which of the following is not a planning procedure performed to develop an audit program?
A)Determination of client company risks.
B)Determination of the audit opinion that will be rendered.
C)Development of a preliminary understanding of the quality of the client's internal control.
D)Anticipation of audit adjustments that will be required.

Question

Quizplus · Accepted Answer

Determination of the audit opinion that will be rendered is not a planning procedure performed to develop an audit program because the audit opinion is determined at the end of the audit based on the results of the procedures performed, rather than during the planning stage. The other options (A, C, and D) are all planning procedures performed to develop an audit program.

Which of the Following Is Not a Planning Procedure Performed