Which type of audit documentation is required by PCAOB standards?
A)Flowcharts.
B)Narratives.
C)Questionnaires.
D)A specific form of documentation is not required.

Question

Quizplus · Accepted Answer

PCAOB standards do not require a specific form of audit documentation. However, they do require that audit documentation is sufficient to support the auditor's opinion and comply with auditing standards. The auditor may choose to use flowcharts, narratives, questionnaires or other forms of documentation to achieve this.

Which Type of Audit Documentation Is Required by PCAOB Standards