When preparing and organizing audit files,
A)the rules established by the SEC and PCAOB must be followed.
B)a lead schedule contains the detailed accounts from the general ledger making up the line item on the trial balance.
C)a working trial balance is considered part of the permanent file.
D)the audit program is not part of the audit files.

Question

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The Answer of When preparing and organizing audit files,
A)the rules established by the SEC and PCAOB must be followed.
B)a lead schedule contains the detailed accounts from the general ledger making up the line item on the trial balance.
C)a working trial balance is considered part of the permanent file.
D)the audit program is not part of the audit files.

When Preparing and Organizing Audit Files