Which of the Following Documentation Is Not Required for an Audit

question 640

Multiple Choice

Which of the following documentation is not required for an audit in accordance with generally accepted auditing standards?

• A) A written audit plan setting forth the procedures necessary to accomplish the audit's objectives.
• B) An indication that the accounting records agree or reconcile with the financial statements.
• C) A client engagement letter that summarizes the timing and details of the auditor's planned fieldwork.
• D) The basis for the auditor's decision not to perform tests of controls concurrently with obtaining an understanding of internal control.

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