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Question

It lays out the startagies to be followed to conduct an audit ____________.

A
Audit program
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B
Audit plan
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C
Audit evidence
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D
Audit technique
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Solution

The correct option is B Audit plan
Audit plan refers to strategy to be applied by the auditor whereas audit programme refers to various procedures to be applied to carry out the audit.
There is a thin line of difference between the two.

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