Which is the least required of the audit working papers

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Reference no: EM132775447

It means the materials prepared by and for, or obtained and retained by the auditor in connection with the performance of the audit.

Problem 1: This audit procedure involves the examination of underlying evidence to support a transaction, entry or account balance.

A. Vouch C. Confirm

B. Analyze D. Reconcile

Problem 2: It means the materials prepared by and for, or obtained and retained by the auditor in connection with the performance of the audit.

A. Documentation C. Audit evidence

B. Engagement letter D. Audit report

Problem 3: Which of the following is the least required of the audit working papers?

A. Substitute for the entity's accounting records.

B. Confidentiality of information included in the working papers.

C. Safe custody of the working papers.

D. Retention for a period sufficient to meet the needs of the practice.

Reference no: EM132775447

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