In designing written audit programs, an auditor should plan specific audit procedures to test:
A)Timing of audit procedures.
B)Cost-benefit of gathering evidence.
C)Selected audit techniques.
D)Management assertions.

Question

Quizplus · Accepted Answer

In designing written audit programs, an auditor should plan specific audit procedures to test management assertions. Management assertions are claims made by the management of the company regarding the financial statements, and the auditor needs to design audit procedures to test the validity of these assertions. Therefore, option D is the correct answer. Option A is incorrect because the timing of audit procedures is not the primary focus of designing written audit programs. Option B is incorrect because cost-benefit analysis is not relevant to designing written audit programs. Option C is incorrect because selected audit techniques are tools that an auditor uses to gather evidence, but do not necessarily guide the design of written audit programs.

In Designing Written Audit Programs, an Auditor Should Plan Specific