Good working papers should have common characteristics.Which one of the following is NOT one of those characteristics?
A) recording notations directly on the working paper schedules to explain the work done
B) noting the client staff member responsible for the particular area under review
C) putting the preparer's initials on the audit working papers
D) writing a conclusion

Question

Quizplus · Accepted Answer

Noting the client staff member responsible for the particular area under review is not a characteristic of good working papers. Good working papers typically include recording notations to explain work done, initialing by the preparer to indicate responsibility, and writing a conclusion to summarize findings, but identifying client staff members responsible for specific areas is not a standard practice for the documentation in working papers.

Good Working Papers Should Have Common Characteristics