After considering a client's internal controls, an auditor has concluded that the internal controls are well designed and are functioning as intended. Under these circumstances, the auditor would most likely A) perform tests of controls to the extent outlined in the audit program. B) determine the control procedures that should prevent or detect errors and irregularities. C) use a combined audit approach that includes tests of controls and substantive tests. D) determine whether transactions are recorded to permit preparation of financial statements in accordance with generally accepted accounting principles. Which of the following is an advantage of a review engagement as compared to an audit engagement? A) For the review engagement, information risk is reduced more than for an audit. B) For the review engagement, the documentation to be provided by the client is greater. C) For the review engagement, the financial statements assessed will have more detail. D) The review engagement requires considerably less work, so is less costly. "The detailed instructions for the collection of a particular type of audit evidence" is the definition of a(n) A) sampling plan. B) audit procedure. C) audit plan. D) audit program