The following questions relate to various aspects of audit programs. Select the best response.

a. An audit program provides proof that 

1. Sufficient competent evidential matter was obtained. 

2. The work was adequately planned. 

3. There was compliance with generally accepted standards of reporting.

4. There was a proper consideration of internal control structure. 

b. The procedures specifically outlined in an audit program are primarily designed to 

1. Protect the auditor in the event of litigation.

2. Detect errors or irregularities. 

3. Test internal systems. 

4. Gather evidence. 

c. Which of the following elements ultimately determines the specific auditing procedures that are necessary in the circumstances to afford a reasonable basis for an opinion? 

1. Auditor judgment. 

2. Materiality.

3. Relative risk.

4. Reasonable assurance.