To adequately plan the appropriate audit evidence to gather, Australian auditing standards require the auditor to gain an understanding of:
A) the client's procedural manuals.
B) the client's internal controls.
C) the client's organisation charts.
D) all of the above

Question

Quizplus · Accepted Answer

According to Australian auditing standards, in order to plan the appropriate audit evidence to gather, the auditor must gain an understanding of the client's internal controls. While knowledge of procedural manuals and organization charts may also be helpful, they are not specifically required by the auditing standards. Therefore, option B is the best choice as the only required understanding to plan the audit evidence.

To Adequately Plan the Appropriate Audit Evidence to Gather, Australian