The auditor utilizes the same audit program and the same procedures each year for each client in order to ensure that nothing is missed in the current year audit.

Question

Quizplus · Accepted Answer

The auditor should tailor their audit program and procedures to each client based on their specific risks and circumstances. Using the same program and procedures for each client may result in missing important risks or areas of concern in the current year audit.

The Auditor Utilizes the Same Audit Program and the Same