Audit Documentation Does Not Normally Include the

question 142

Multiple Choice

Audit documentation does not normally include the

• A) Specific assertions under audit.
• B) Industry accounting guides.
• C) Record of the procedures performed.
• D) Decisions made in the course of the audit.

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Definitions:

Double-entry System

A system that records in appropriate accounts the dual effect of each transaction.

Double Line

This term is often used in accounting to denote totals or sums in financial statements, represented by drawing a double line.

Normal Balance

An account balance on the side where an increase in the account is recorded.