Which one of the following statements is false?
A) Auditing includes the process of gathering evidence to test assertions.
B) No general audit program suits the needs for all situations.
C) Even though all audits are different, they can all be approached in the same manner.
D) All audits involve testing management's assertions contained in written communications to another party and independently gathering evidence to test the relevant assertions.

Question

Quizplus · Accepted Answer

All audits are unique and require tailored audit programs and procedures to achieve the audit objectives effectively. Therefore, it is incorrect to assume that all audits can be approached in the same way.

Which One of the Following Statements Is False