When Preparing and Organizing Audit Files

question 39

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 total 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.