An auditor should design a written audit
program so that:
a. All material transactions will be selected
for substantive testing.
b. Substantive tests prior to the balance
sheet date will be minimized.
c. The audit procedures selected will
achieve specific audit objectives.
d. Each account balance will be tested
under either tests of controls or tests of
transactions
program so that:
a. All material transactions will be selected
for substantive testing.
b. Substantive tests prior to the balance
sheet date will be minimized.
c. The audit procedures selected will
achieve specific audit objectives.
d. Each account balance will be tested
under either tests of controls or tests of
transactions