Audit Procedures Are Different Than Audit Evidence Because

Multiple Choice

Audit procedures are different than audit evidence because:

A) Audit procedures address the competency and sufficiency of audit evidence
B) Audit procedures are specific acts performed by the auditor to gather evidence about whether specific assertions are being met
C) Audit procedures are specific acts to assess whether the financial statements "present fairly"
D) Audit procedures do not have to be determined based on risk assessment