In documenting the nature,timing,and extent of audit procedures,the auditor should indicate
A)who authorized the work
B)the date the work was completed
C)the results of the review of the work
D)the date 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

The nature, timing, and extent of audit procedures should include information about when the work was completed and when it was reviewed (B and D). It is not necessary to indicate who authorized the work or the results of the risk assessment. It may be helpful to indicate the overall conclusion or results of the work, which would be addressed in the review of the work (C). Therefore, G is the best choice.

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