Every independent audit engagement
involves both auditing standards and
auditing procedures. The relationship
between the two may be illustrated by how
they apply from engagement to
engagement. The best representation of
this application is that, from one audit
engagement to the next,
a. Both auditing standards and auditing
procedures are applied uniformly.
b. Auditing standards are applied uniformly
but auditing procedures are optional.
c. Auditing standards are applied
uniformly but auditing procedures
may vary.
d. Auditing standards may vary but auditing
procedures are applied uniformly
involves both auditing standards and
auditing procedures. The relationship
between the two may be illustrated by how
they apply from engagement to
engagement. The best representation of
this application is that, from one audit
engagement to the next,
a. Both auditing standards and auditing
procedures are applied uniformly.
b. Auditing standards are applied uniformly
but auditing procedures are optional.
c. Auditing standards are applied
uniformly but auditing procedures
may vary.
d. Auditing standards may vary but auditing
procedures are applied uniformly