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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
    E None of these 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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