Audit programs are modified to suit the
circumstances on particular engagements.
A complete audit program for an
engagement generally should be developed
a. Prior to beginning the actual audit work.
b. After the auditor has completed an
evaluation of the existing internal
accounting control.
c. After reviewing the client's accounting
records and procedures.
d. When the audit engagement letter is
prepared
circumstances on particular engagements.
A complete audit program for an
engagement generally should be developed
a. Prior to beginning the actual audit work.
b. After the auditor has completed an
evaluation of the existing internal
accounting control.
c. After reviewing the client's accounting
records and procedures.
d. When the audit engagement letter is
prepared