Which of the Following Is the First Task That the Auditor

Multiple Choice

Which of the following is the first task that the auditor must accomplish to demonstrate proficiency in auditing?

A) Identify the evidence relevant for the audit of assertions that are made by management in its unaudited financial statements and notes.
B) Design an audit program to obtain sufficient appropriate evidence about assertions management makes in financial statements and notes.
C) Recognize the underlying assertions made by management in the financial statements and notes.
D) Evaluate the evidence gathered in the performance of the audit program and decide whether management's assertions conform to generally accepted accounting principles and reality.