Audit programs generally include procedures
to test actual transactions and resulting
balances. These procedures are primarily
designed to
a. Detect irregularities that result in
misstated financial statements.
b. Test the adequacy of internal control.
c. Gather corroborative evidence.
d. Obtain information of informative
disclosures
to test actual transactions and resulting
balances. These procedures are primarily
designed to
a. Detect irregularities that result in
misstated financial statements.
b. Test the adequacy of internal control.
c. Gather corroborative evidence.
d. Obtain information of informative
disclosures