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the sheer volume of procedures to be applied by the auditor.
the time of year in which the client takes a physical inventory in the
warehouse.
the auditor's judgment that misstatements are probable in certain
balances.
the availability of the client's staff at or near the balance sheet date.
45. An audit program is created to specify: (Points: 4)
the type of audit opinion to be rendered based upon procedures
performed.
the audit procedures that will be performed each year for the client.
how an auditor should think while performing audit procedures.
objectives and procedures to be followed during the audit process.
46. Which one of the following is primary reason for documenting audit
work? (Points: 4)
to prevent litigation by other parties that question the audit
performance.
to provide a stand-alone medium that gives audit conclusions