Anne Has Been Preparing the Audit Working Papers for the Audit

question 21

Multiple Choice

Anne has been preparing the audit working papers for the audit of XYZ Company and she is being very careful to use all of the basic techniques. She has given each section a heading, documented evidence and summarised the conclusions. What basic technique has Anne not included in the working papers?

• A) index numbers.
• B) cross-referencing.
• C) signatures and dates.
• D) all of the above.