A document that details what the auditor will do to gather sufficient, appropriate evidence is the:
A) audit strategy.
B) audit program.
C) audit procedure.
D) audit risk model.

Question

Quizplus · Accepted Answer

An audit program is a detailed plan that outlines the nature, timing, and extent of audit procedures to be performed to obtain sufficient, appropriate evidence. An audit strategy is a higher-level plan that outlines the overall approach for the audit, but does not typically include detailed procedures. Audit procedures are the specific steps that the auditor will take to gather evidence, and the audit risk model is a framework for assessing the risk of material misstatement in the financial statements.

A Document That Details What the Auditor Will Do to Gather