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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Definitions:

Methyloctane

A type of hydrocarbon compound characterized by its chemical structure that includes an octane backbone with a methyl group attached.

Condensed Structural Formula

A condensed structural formula is a method of describing the elements or molecules that compose a compound and their arrangement in a compact form without drawing full structural diagrams.

Dimethylbutane

An organic compound with the formula C6H14, a type of alkane that is used as a fuel.

Dimethylpentane

An isomer of hexane, used as a reference fuel in octane rating and found in various petroleum distillates.