After determining the acceptable level of detection risk for specified assertions for a new audit client and completing all other preliminary planning steps, the auditor develops an audit program for substantive tests.

Required

a. Describe the basic features and purposes of audit programs for substantive tests.

b. Describe a general framework for developing an audit program for substantive tests for a group of assertions assuming all preliminary planning steps have been completed.

c. Contrast the preparation of audit programs for an initial versus a recurring audit engagement.