Larger Audits May Have Established Procedures That Utilize an Audit

Multiple Choice

Larger audits may have established procedures that utilize an audit committee whenever there is a dispute between management and the auditors.What is the purpose of such procedures?

A) to ensure that the auditor understands management's point of view
B) to improve the competence of the financial statement auditors
C) to facilitate the auditors' independence from management
D) to help make sure the audit is conducted following GAAS