When Preparing Audit Working Papers, the Auditor Should Remember That

question 33

Multiple Choice

When preparing audit working papers, the auditor should remember that working papers should be:

• A) kept on the client's premises so that the client can have access to them for reference purposes.
• B) the primary support for the financial report being audited.
• C) considered as a part of the client's accounting records that are retained by the auditor.
• D) designed to meet the circumstances and the auditor's needs on each engagement.

Discuss the history and evolution of the treatment of mental illness, including moral treatment and the shift towards custodial care.

Understand the role of social stressors in mental illness and how they intersect with class, gender, and race.

Explore the concept of total institutions and their impact on mental illness and treatment.

Recognize the significance of research findings on mental illness, including studies on the prevalence and causes of mental disorders.

---

Definitions:

Social System

A structure of social relationships and roles that shapes collective behavior and organization.

Performance Norm

Standardized expectations regarding the level of work performance and productivity accepted and upheld by a group or organization.

Work Effort

The amount of physical or mental energy utilized towards accomplishing a task or objective within a workplace setting.

Team Members

Individuals who are part of a group working together towards a common goal or project, each contributing with their specific roles and responsibilities.