The Working Papers Are

question 57

Multiple Choice

The working papers are

• A) the property of client.
• B) prepared by the client's internal auditors.
• C) the primary means of documenting that an adequate audit was conducted in accordance with GAAS.
• D) used primarily as a basis for the partners to review and reward the work of the managers, seniors, and staff.

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Definitions:

Bibliographic Information

Bibliographic information includes critical details about a publication, such as author, title, publisher, date, and pages, used for citation and research purposes.

Documentation

Full bibliographic information so that interested readers can go to the original source of material used in a report.

Formal Report

A report containing formal elements such as a title page, a transmittal, a table of contents, and an abstract.

Transmittal

A message explaining why something is being sent.