While planning an audit, an assessment of risk should be made to provide:

A.
reasonable assurance that the audit will cover material items.

B.
definite assurance that material items will be covered during the audit work.

C.
reasonable assurance that all items will be covered by the audit.

D.
sufficient assurance that all items will be covered during the audit work.

Explanation:
The ISACA IS Auditing Guideline G15 on planning the IS audit states, ‘An assessment of risk should
be made to provide reasonable assurance that material items will be adequately covered during
the audit work. This assessment should identify areas with a relatively high risk of the existence of
material problems.’ Definite assurance that material items will be covered during the audit work is
an impractical proposition. Reasonable assurance that all items will be covered during the audit
work is not the correct answer, as material items need to be covered, not all items.