Each Audit Program Should Have a Column for All of the Following

Multiple Choice

Each audit program should have a column for all of the following except:

A) audit procedures to be performed.
B) a cross-reference to other working papers containing the evidence obtained from each procedure.
C) the initials of the auditor who performed each procedure.
D) the date the performance of the procedure was completed.
E) the test of controls related to each procedure.