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

Question

A) Design an audit program to obtain sufficient appropriate evidence about assertions
management makes in financial statements and notes.
B) Identify the evidence relevant for the audit of assertions that are made by
management in its unaudited financial statements and notes.
C) 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.
D) Recognize the underlying assertions made by management in the financial
statements and notes.

Answer 1

D) Recognize the underlying assertions made by management in the financial
statements and notes.