Although the Quantity, Type, and Content of Working Papers Will

question 77

Multiple Choice

Although the quantity, type, and content of working papers will vary with the circumstances, the working papers generally would include the:

• A) Copies of those client records examined by the auditor during the course of the engagement.
• B) Evaluation of the efficiency and competence of the audit staff assistants by the partner responsible for the audit.
• C) Auditor's comments concerning the efficiency and competence of client management personnel.
• D) Auditing procedures followed and the testing performed in obtaining audit evidence.

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Definitions:

Policeman

A law enforcement officer whose duty is to maintain public order and safety, and to prevent and investigate crimes.

Emilio Aguinaldo

A Filipino revolutionary, politician, and military leader who played a key role in the Philippine struggle for independence from Spain and later against the United States.

Leonard Wood

A United States Army officer who served as the Chief of Staff of the Army, Military Governor of Cuba, and Governor General of the Philippines in the early 20th century.

Cuban Development

The economic, social, and political progress and changes in Cuba, reflecting its history, policies, and international relations.