In documenting the nature,timing,and extent of audit procedures,the auditor should indicate
A)who performed the work
B)the date the work was started
C)who reviewed the work
D)the results of the review
E)the results of the risk assessment
F)both A and C
G)both B and D
H)both A and E

Question

Quizplus · Accepted Answer

In documenting the nature, timing, and extent of audit procedures, the auditor should indicate who performed the work (choice A) and who reviewed the work (choice C). This helps to establish accountability and ensure that the work was properly supervised and checked for accuracy. The date the work was started (choice B) and the results of the review (choice D) may also be included, but are not as essential to document as the performers and reviewers of the work. The results of the risk assessment (choice E) are also important, but would be documented separately in the audit file.

In Documenting the Nature,timing,and Extent of Audit Procedures,the Auditor Should