Comprehensive and Detailed Step-by-Step Explanation:
Engagement Work Program: A structured plan detailing the steps to achieve engagement objectives.
The program typically includes planning activities, objectives, and preliminary risk assessments to
guide the audit.
Reference: IIA Standard 2240: Engagement Work Program requires that work programs include
objectives and steps to identify and assess risks.
Other Options:
Option B: Fieldwork and testing are performed during the execution phase but are not part of the
program's creation.
Option C: Opinions and final communications are outputs of the audit, not components of the work
program.
Thus, the correct answer is A.
