The audit working papers contain
A)the details of the audit procedures undertaken
B)conclusions drawn and the implications for the audit opinion
C)the record of the reasoning on all significant matters where the members of the audit teams have exercised judgment
D)all of the above

Question

Quizplus · Accepted Answer

Audit working papers include details of audit procedures, conclusions and implications for the audit opinion, and records of reasoning on significant matters where judgment was exercised.

The Audit Working Papers Contain