Question

In converting from a design format audit program to a performance format audit program, procedures are combined.

A) True
B) False

Answer 1

False. Converting from a design format to a performance format does not involve combining procedures. Instead, it represents a shift in the audit approach.

Step-by-step explanation:

In converting from a design-format audit program to a performance-format audit program, procedures are not typically combined. These two formats actually represent different approaches to auditing, with the design format focusing on the structure and implementation of controls, while the performance format assesses how well those controls are functioning and achieving their intended outcomes.

This shift from design to performance format involves a change in the nature of the audit procedures and the types of evidence gathered. It is important for auditors to understand the differences between these two formats and the implications for their audit approach.