Which of the following would not be considered part of the audit documentation?
A) evidence of planning including the audit program
B) the client's trial balance and any recommended audit adjustments to it
C) results of analytical procedures and tests of clients records
D) copies of rough notes and suggestions
Correct Answer:
Verified
Q1: Analytical procedures are a type of substantive
Q2: The auditing standards do not require the
Q4: Examining the repairs and maintenance expense account
Q5: Which of the following type(s) of evidence
Q6: In evaluating cost of evidence, which of
Q7: Auditors have traditionally focused most audit procedures
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