AR 90 requires adequate documentation for a review engagement.Which items are required to be documented?
A) Analytical procedures: Yes; Management representations: No; Understanding of internal controls: No
B) Analytical procedures: No; Management representations: Yes; Understanding of internal controls: No
C) Analytical procedures: Yes; Management representations: Yes; Understanding of internal controls: No
D) Analytical procedures: Yes; Management representations: Yes; Understanding of internal controls: Yes

Question

Quizplus · Accepted Answer

AR 90 requires documentation of analytical procedures and management representations, but not an understanding of internal controls for a review engagement.

AR 90 Requires Adequate Documentation for a Review Engagement