In the preparation of an audit program,
which of the following items is not essential?
a. Assessment of inherent risk
b. The preparation of a budget
identifying the costs of resources
needed
c. A review of material from prior audits
d. An understanding of controls established
by management
which of the following items is not essential?
a. Assessment of inherent risk
b. The preparation of a budget
identifying the costs of resources
needed
c. A review of material from prior audits
d. An understanding of controls established
by management