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 organisation charts.
C) the client's internal controls.
D) all of the above

Question

Quizplus · Accepted Answer

Australian auditing standards require the auditor to gain an understanding of the client's internal controls to plan appropriate audit evidence to gather. Although understanding the client's procedural manuals and organisation charts may be helpful in gaining an understanding of the client's operations, they are not specifically required by the auditing standards.

To Adequately Plan the Appropriate Audit Evidence to Gather, Australian