(C) What is the best reason for an auditor to design a written audit program? Choice (C) is right on because an audit program gives in detail the audit procedures that will be necessary to accomplish the objectives of the audit. Choice
(A) is erroneous because audit programs cover more than just selecting material transactions. Answer (B) is flawed because an audit plan will include numerous substantive tests that are performed prior to the balance sheet date. Answer
(D) is mistaken because not all account balances are tested. For example, immaterial accounts often are not tested. Furthermore, account balances are not directly tested through tests of controls.