An audit plan contains
a. specifications of audit standards relevant to the financial statements being audited
b. documentation of the assertions under audit, the evidence obtained, and the conclusions reached
c. specifications of procedures that auditors believe appropriate for the financial statements under audit
d. reconciliation of the account balances in the financial statements with the account balances in the client's general ledger
Answer: c. specifications of procedures that auditors believe appropriate for the financial statements under audit
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