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https://quizlet.com/340631390/audit-documentation-flash-cards/
A. Considered the primary support for the financial statements being audited. ... Audit documentation A. Serves as a substitute for the client's accounting records. B. Provides evidence that the audit was performed in accordance with GAAS. C. Is the property of the client. D. Is unnecessary if the auditor expresses an adverse opinion.
https://quizlet.com/75422839/acc562-final-flash-cards/
Audit documentation serves as support for the financial statements. In analysis of the results of audit sampling, an auditor may determine that the sample size must be increased. The revenue cycle considered by auditors includes the sales process but not collections.
https://www.justanswer.com/homework/2mbqu-1-audit-documentation-serves-support-financial-statements.html
Oct 05, 2009 · 1.Audit documentation serves as support for the financial statements. (T or F) 2.In analysis of the results of audit sampling, an auditor may determine that the sample size must be increased. (T or F) 3.The revenue cycle considered by auditors …
https://quizlet.com/158634571/26-audit-documentation-flash-cards/
Audit documentation should: a. Not contain critical comments concerning management. b. Not be permitted to serve as a reference source for the client. c. Show that the accounting records agree or reconcile with the financial statements. d. Be considered the primary support for the financial statements being audited.
https://www.journalofaccountancy.com/issues/2002/apr/thenewauditdocumentationrequirements.html
Issued in January, Statement on Auditing Standards (SAS) no. 96, Audit Documentation, provides general guidance on the nature and extent of documentation necessary to support an auditor’s report and specific documentation guidance for several other SASs. The new statement is effective for audits of financial statements for periods beginning on or after May 15, 2002, although earlier application is …
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