Question

To make a final evaluation as to whether sufficient appropriate evidence has been accumulated, the auditor will do all of the following except

A) review the audit documentation for the entire audit to determine whether all material classes of transactions have been adequately tested.
B) make sure that all parts of the audit program have been accurately completed and documented.
C) obtain the management representation letter.
D) decide whether the audit program is adequate.

Answer 1

The auditor will do all of the following except decide whether the audit program is adequate.

Step-by-step explanation:

The auditor will do all of the following except decide whether the audit program is adequate.

Reviewing the audit documentation for the entire audit is necessary to determine if all material classes of transactions have been adequately tested. Making sure that all parts of the audit program have been accurately completed and documented is also important. Additionally, obtaining the management representation letter is a necessary step to gather evidence.