Which of the Following Characteristics Are Not Normally Included in Good

question 37

Multiple Choice

Which of the following characteristics are not normally included in good audit documentation?

• A) Initials of the person preparing and reviewing the document.
• B) An assessment of whether the test indicates the possibility of material misstatement in an account.
• C) A cross-reference.
• D) All are included in good audit documentation.

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Definitions:

Cliché

An expression, idea, or element of an artistic work that has been overused to the point of losing its original meaning or effect, rendering it a stereotype.

State of the Art

The most advanced and developed status of a technology, technique, or field at a particular time.

Unfamiliar Words

Words that are not well known or understood by an individual, potentially creating barriers in communication or comprehension.

Culminate

To reach a point of highest development or the final climax of a series of events.