When Creating an Audit Program and Designing Audit Procedures, _______

Multiple Choice

When creating an audit program and designing audit procedures, _______.

A) an auditor also decides how to select appropriate items for testing
B) an auditor also decides how to select appropriate items for removal from the test sample
C) the auditors should defer sample selection to the internal auditors
D) the auditors should consider use of the cheapest statistical selection methods possible, to lower the cost of the audit