If a client uses an image processing system to scan documents and original documents are not retained, the auditor will want to consider the implications for the timing of tests of transactions.

Question

Quizplus · Accepted Answer

The auditor will need to consider the implications for the timing of tests of transactions because if original documents are not retained, it may affect the auditor's ability to verify the authenticity and accuracy of the transactions at a later date.

If a Client Uses an Image Processing System to Scan