34) One of the following is not a common attribute of a so-called “audit program

Question

34) One of the following is not a common attribute of a so-called “audit program”.

A) Biographical sketches for each member of the audit team including signed independence declarations.                                                                                                                                               

B) Detailed descriptions of each auditing procedure planned and executed on the audit.           

C) Narrative descriptions of sampling techniques and parameters to be applied.                         

D) descriptions of timing considerations to be followed in performing auditing procedures.

Explanation / Answer

Biological sketches for each member of the audit team including signed independence declarations

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