The procedures specifically outlined in an audit programme are primarily designed to: (a) protect the auditor in

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 The procedures specifically outlined in an audit programme are primarily designed to:

(a) protect the auditor in the event of litigation.

(b) detect errors or irregularities.

(c) test internal control structures.

(d) gather evidence.

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Modern Auditing

ISBN: 9780471230113

1st Edition

Authors: Graham Cosserat

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