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- Introduction to Auditingauditing-mcqs › introduction-to-auditing
- Published
- 10 Jul 2017
- Last updated
- 28 May 2026
What is the main objective of developing an audit program?
Multiple choice question for Introduction to Auditing. Select an option, then review the explanation below.
Explanation
The primary goal of preparing an audit program is to obtain sufficient and appropriate evidence needed to support the auditor's opinion. While detecting errors, complying with GAAP, and assessing audit risk are important, the audit program specifically focuses on gathering the necessary evidence.
More Introduction to Auditing MCQs
Practice related questions from the same subject.
- 1.What is typically included in the current file of an auditor's working papers?
- 2.Which statement accurately explains the ownership and custody rights concerning the working papers created by an auditor?
- 3.Which statement accurately describes the purpose of an auditor’s working papers?
- 4.Which factor is least likely to influence the amount and details documented in an auditor's working papers?
- 5.What is the minimum duration for which an audit firm should keep its audit working papers?