QQ登录
微博登录
微信登录
An auditor should design the written audit program so that
a. All material transactions will be selected for substantive testing.
b. Substantive tests prior to the balance sheet date will be minimized.
c. The audit procedures selected will achieve specific audit objectives.
d. Each account balance will be tested under either tests of controls or tests of transactions.
Answer:C
The requirement is to determine why an auditor should design a written audit program.
Answer (c) is correct because an audit program sets forth in detail the audit procedures that are necessary to accomplish the objectives of the audit.
Answer (a) is incorrect because audit programs address topics beyond selecting material transactions and this is not their primary focus.
Answer (b) is incorrect because a program may include numerous substantive tests to be performed prior to the balance sheet date.
Answer (d) is incorrect because immaterial accounts often are not tested and because tests of transactions, tests of balances, and analytical procedures are used to test account balances; account balances are not directly tested through tests of controls.
Answer (c) is correct because an audit program sets forth in detail the audit procedures that are necessary to accomplish the objectives of the audit.
Answer (a) is incorrect because audit programs address topics beyond selecting material transactions and this is not their primary focus.
Answer (b) is incorrect because a program may include numerous substantive tests to be performed prior to the balance sheet date.
Answer (d) is incorrect because immaterial accounts often are not tested and because tests of transactions, tests of balances, and analytical procedures are used to test account balances; account balances are not directly tested through tests of controls.
