The audit program usually cannot be
finalized until the
a. Reportable conditions have been
communicated to the audit committee of
the board of directors.
b. Engagement letter has been signed by
the auditor and the client.
c. Consideration of the entity’s internal
control has been completed
d. Search for unrecorded liabilities has been
performed and documented
finalized until the
a. Reportable conditions have been
communicated to the audit committee of
the board of directors.
b. Engagement letter has been signed by
the auditor and the client.
c. Consideration of the entity’s internal
control has been completed
d. Search for unrecorded liabilities has been
performed and documented