a. The first generally accepted auditing standard of fieldwork requires, in part, that "the work is to be adequately planned." An effective tool that aids the auditor in adequately planning the work is an audit program. Required: Describe an audit program and the purposes it serves.

b. Auditors frequently refer to "standards" and "procedures." Standards are measures of the quality of the auditor's performance. Standards specifically refer to the 10 generally accepted auditing standards. Proce- dures relate to acts that the auditor performs while trying to gather evi- dence. Procedures specifically refer to the methods or techniques the auditor uses in conducting the examination.. p-968