An engagement work program o of greatest value to audit management when which of the following is true?

Question

Options

• AThe work program provides more detailed support for the audit report
• BThe work program helps determined the required amount of audit resources
• CThe work program helps ensure tie achievement of the engagement objectives
• DThe work program assists the auditor n developing and managing audit tests

• C
  95% (21)
• D
  5% (1)

Explanation

An engagement work program is of greatest value to audit management when it helps ensure the achievement of the engagement objectives. The work program outlines the audit procedures and tests that need to be performed to gather sufficient and appropriate evidence to support the audit findings and conclusions. By aligning the work program with the engagement objectives, auditors can focus their efforts on the most critical areas, ensure that all necessary steps are taken, and ultimately achieve the intended outcomes of the audit.

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