All substantive audit procedures performed _______.
A)are approved by client management beforehand
B)are documented in the working papers
C)are documented in invoices sent to the client's legal counsel
D)should be done before any testing of internal control

Question

Quizplus · Accepted Answer

Substantive audit procedures must be documented in the working papers, which serve as evidence of the auditors' work and support their conclusions and opinions. Client management does not approve the audit procedures, and they are not documented in invoices sent to the client's legal counsel. While it is important to perform substantive procedures before issuing an opinion on the financial statements, there is no requirement for them to be done before testing internal control.

All Substantive Audit Procedures Performed _______