The ________ always includes a list of the ________, and it usually includes sample sizes, items to select, and the timing of the tests.
A) audit program; audit objectives
B) audit program; audit procedures
C) audit assertion; audit programs
D) audit assertion; audit objectives

Question

Quizplus · Accepted Answer

An audit program always includes a list of the audit procedures to be performed, such as sample sizes, items to select, and timing of the tests. Audit objectives are the goals or aims of the audit, which may inform the selection and implementation of audit procedures. Audit assertions are specific claims made by the entity's management that the auditor seeks to verify or disprove through their work. However, audit programs specify the detailed steps to be taken in carrying out the audit procedures.

The ________ Always Includes a List of the ________, and It

The Always Includes a List of the , and It