In the context of an audit of internal controls,the auditor must document all of the following except:
A) The extent to which he or she relied upon work performed by others.
B) The auditor's understanding and evaluation of the design of each of the components of the entity's internal control over financial reporting.
C) Transcripts of the auditor's discussion with management concerning the points at which misstatements could occur.
D) The evaluation of any deficiencies discovered that could result in a modification of the auditor's report.

Question

Quizplus · Accepted Answer

While the auditor should discuss points of potential misstatement with management, they are not required to document all of these discussions in transcripts. The other choices are all necessary documentation for an audit of internal controls.

In the Context of an Audit of Internal Controls,the Auditor