Audit programs should be designed so that
a. Most of the required procedures can be
performed as interim work.
b. The audit evidence gathered
supports the auditor’s conclusions.
c. Inherent risk is assessed at a sufficiently
low level.
d. The auditor can make constructive
suggestions to management
a. Most of the required procedures can be
performed as interim work.
b. The audit evidence gathered
supports the auditor’s conclusions.
c. Inherent risk is assessed at a sufficiently
low level.
d. The auditor can make constructive
suggestions to management