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      Question

      Before the work of audit is commenced, the auditor plans

      out the whole of audit work is called _________.
      A Audit plan. Correct Answer Incorrect Answer
      B Audit note. Correct Answer Incorrect Answer
      C Audit risk. Correct Answer Incorrect Answer
      D Audit programme. Correct Answer Incorrect Answer

      Solution

      Before the work of audit is commenced, the auditor plans out the whole audit work in a structured manner, detailing the procedures, scope, and timing of the audit tasks. This planned set of procedures is known as an "audit programme." It serves as a roadmap for conducting the audit efficiently and effectively.

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