Auditing and EthicsQuestion 5654 of 212
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3. How will you categorize the information pertaining to F.Y. 2022-23 in relation to extract found?

Options

AThe same was a part of Audit plan
BThe same was a part of Audit programme
CThe same was a part of Audit guidelines
DThe same was a part of Audit procedures (2 Marks)
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Correct Answer

Option BThe same was a part of Audit programme

All Options:

  • AThe same was a part of Audit plan
  • BThe same was a part of Audit programme
  • CThe same was a part of Audit guidelines
  • DThe same was a part of Audit procedures (2 Marks)

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Detailed Solution & Explanation

The document containing the details of audit procedures, reference to prior year papers, and specific guidelines for verification of expenses is part of the audit programme.
The audit programme is a detailed plan of the audit procedures to be performed, which guides the audit team in executing the audit.
Hence, **Option B** is the correct answer.

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