Which of the following would not be included in a test of control working paper?
A) The purpose of the test
B) A conclusion about whether the account balance is materially misstated
C) The work performed
D) The findings/results of the testing

Question

Quizplus · Accepted Answer

A test of control working paper would not include a conclusion about whether the account balance is materially misstated. This conclusion would be included in an audit report. The purpose of the test, the work performed, and the findings/results of the testing would all be included in the working paper.

Which of the Following Would Not Be Included in a Test