Which of the following is not one of the four decisions about what evidence to gather and how much of it to accumulate in the development of an audit program?
A) which audit procedures to use
B) which accounts must agree to the general ledger
C) when to perform the procedures
D) what sample size to select for a given procedure

Question

Quizplus · Accepted Answer

The decision about which accounts must agree to the general ledger is not related to the development of an audit program. The other three decisions (which audit procedures to use, when to perform the procedures, and what sample size to select for a given procedure) are all crucial in determining an effective audit program.

Which of the Following Is Not One of the Four