Those procedures specifically outlined in an audit program are primarily designed to:
A) prevent litigation.
B) gather evidence.
C) test internal systems.
D) detect errors or irregularities.

Question

Quizplus · Accepted Answer

The purpose of an audit is to gather sufficient and appropriate evidence to support the auditor's opinion on the financial statements. An audit program outlines the specific procedures to be performed during the audit, which are designed to gather this evidence. Therefore, the primary purpose of an audit program is to gather evidence.

Those Procedures Specifically Outlined in an Audit Program Are Primarily