When planning an audit, which of the following should be an overriding consideration?
A) The minimisation of costs incurred to accumulate evidence
B) The accumulation of sufficient audit evidence
C) The accumulation of appropriate audit evidence
D) All of the above

Question

Quizplus · Accepted Answer

The overriding consideration when planning an audit is to accumulate sufficient and appropriate audit evidence to support the auditor's opinion on the financial statements.

When Planning an Audit, Which of the Following Should Be