Audit Documents

question 95

Multiple Choice

Audit documents

• A) are kept by the client for easy reference for their accounting staff.
• B) should be considered as a substitute for the clients accounting records.
• C) are designed to facilitate the review and supervision of the work performed by the audit team by a reviewing partner.
• D) prepared during the engagement are the property of the client once the audit bill is paid.

---

Definitions:

Personal Attributes

Characteristics or features inherent to an individual, including traits, abilities, and attitudes.

Overall Impression

Overall impression is the general feeling or opinion that people have about someone or something after considering all aspects or experiences.

Person Schemas

Mental structures that help us organize and interpret information about people, including ourselves and others.

Indigenous Schemas

The conceptual frameworks developed within specific cultures that influence how individuals in those cultures understand and interpret the world around them.