Which of the Following Statements Regarding an Audit Program Is

Multiple Choice

Which of the following statements regarding an audit program is true?

A) An audit program should be standardized so that it may be used on any client engagement.
B) The audit program should be completed by the client company before the audit planning stage begins.
C) An audit program should be developed by the internal auditor during the audit's completion/reporting phase.
D) An audit program establishes responsibility for each audit test by requiring the signature or initials of the auditor who performed the test.