Chapter 5 discusses the essential properties of working papers.With respect to data analytics,working papers should contain the following items except:
A) work programs used to document the audit procedures to collect, manipulate, model, and evaluate data
B) evidence, including performance evaluations, of the competency of the auditors completing the working paper.
C) database maps and data dictionaries that define the location and types of data auditors will analyze
D) documentation about existing automated controls, including parameters and variables used for analysis

Question

Quizplus · Accepted Answer

While evidence of auditor competency is important, it is not an essential element of working papers specifically related to data analytics. The other items mentioned, such as work programs, database maps and data dictionaries, and documentation of automated controls, are all critical components of effectively conducting data analytics during an audit.

Chapter 5 Discusses the Essential Properties of Working Papers