.As part of audit planning, CPAs should
design audit programs for each individual
audit and should include audit steps and
procedures to
a. Ensure that only material items are
audited.
b. Provide assurance that the
objectives of the audit are met.
c. Detect and eliminate fraud.
d. Increase the amount of management
information available
design audit programs for each individual
audit and should include audit steps and
procedures to
a. Ensure that only material items are
audited.
b. Provide assurance that the
objectives of the audit are met.
c. Detect and eliminate fraud.
d. Increase the amount of management
information available