Audit Documents That Record the Procedures Used by the Auditor

question 82

Multiple Choice

Audit documents that record the procedures used by the auditor to gather evidence should be

• A) Considered the primary support for the financial statements being examined.
• B) Viewed as the connecting link between the accounting records and the financial statements.
• C) Designed in an orderly fashion to facilitate the review of audit work by the senior, manager, and partner on the engagement.
• D) Retained until the audited entity ceases to be a client.

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Definitions:

Positive Emotions

Feelings that are enjoyable or pleasing, such as happiness, joy, excitement, and love.

Managers

Individuals in an organization responsible for directing, controlling, and overseeing the work of others to achieve specific objectives.

Personality Traits

Enduring characteristics that describe an individual's behavior, mindset, and emotional patterns.

Personality Factors

Refers to the various traits and characteristics that together form an individual's distinctive personality.