Question: The audit program for most audits is designed in three parts. These parts are Option A risk assessment procedures, tests of controls, and tests of

The audit program for most audits is designed in three parts. These parts are
Option A
risk assessment procedures, tests of controls, and tests of details.
Option B
obtaining an understanding of internal controls, analytical procedures, and tests of details.
Option C
risk assessment procedures, analytical procedures, and tests of details.
Option D
tests of controls, analytical procedures, and tests of details of balances.

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