When Preparing and Organizing Audit Files

question 80

Multiple Choice

When preparing and organizing audit files:

• A)The rules established by the SEC and PCAOB must be followed.
• B)A lead schedule contains the detailed accounts from the general ledger making up the line item on the trial balance.
• C)A working trial balance is considered part of the permanent file.
• D)The audit program is not part of the audit files.