To obtain reasonable assurance in an audit, an auditor must do which of the following?

To obtain reasonable assurance in an audit, planning the work and properly supervising assistants is crucial. This aspect ensures that the audit is conducted effectively and efficiently, which is foundational to achieving the desired level of assurance. Through planning, an auditor identifies the scope, objectives, and methods that will be used in the audit process, including assessing risks and determining the nature and timing of procedures. Proper supervision of assistants ensures that team members understand their responsibilities, adhere to auditing standards, and maintain consistency in the application of audit procedures.

Effective planning and supervision help in identifying areas of highest risk, allocating resources optimally, and ensuring that the audit team remains focused on the key objectives, thereby enhancing the overall credibility of the audit findings. Engaging in these practices supports the auditor in gathering sufficient and appropriate evidence to reduce the risk of material misstatement, ultimately leading to a more reliable audit opinion.

The other choices do not align with the fundamental requirements for achieving reasonable assurance. Limiting the scope of the audit could hinder the auditor’s ability to gather sufficient evidence, ignoring risks of material misstatement would directly compromise the audit process, and reducing the audit evidence collected could lead to inadequate assurance levels. Each of these alternatives may negatively affect the overall effectiveness and credibility of the audit.