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.

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Definitions:

Benjamin Barber

An American political theorist known for his work on democracy and civic participation, particularly in the context of globalization.

Anthony Giddens

A prominent British sociologist known for his theory of structuration, which explores the relationship between individual actions and social systems.

Ulrich Beck

A German sociologist known for his work on modernization, ecological problems, individualization, and globalization.

Zygmunt Bauman

A prominent sociologist known for his analyses of the links between modernity, globalization, consumerism, and the Holocaust.