An audit program is:
A) the list of analytical procedures to be performed.
B) the list of audit procedures for an audit area or an entire audit.
C) a computer program to assist the audit.
D) all of the above

Question

Quizplus · Accepted Answer

An audit program is the list of audit procedures for an audit area or an entire audit. The other options, such as analytical procedures and computer programs, may be part of an audit program but they do not fully encompass the definition of an audit program.

An Audit Program Is