During the Course of an Audit Engagement,an Auditor Prepares and Accumulates

question 61

Multiple Choice

During the course of an audit engagement,an auditor prepares and accumulates audit working papers.The primary purpose of the audit working papers is to

• A)aid the auditor in adequately planning the work.
• B)provide a point of reference for future audit engagements.
• C)support the underlying concepts included in the preparation of the basic financial statements.
• D)support the auditor's report.

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Definitions:

Electron

A subatomic particle with a negative charge, fundamental to electricity and chemical bonding.

Light

Electromagnetic radiation that is visible to the human eye, with wavelengths approximately between 380 and 750 nanometers.

Particles

Small localized objects to which can be ascribed several physical properties such as volume or mass; often used in the context of physics to discuss components of atoms and molecules.

Electrical Current

The flow of electric charge through a conductor or circuit, typically measured in amperes.