Good working papers should have common characteristics. Which one of the following is NOT one of those characteristics?
A) Inclusion of a written statement in the form of a conclusion
B) Notations directly on the working paper schedules, explaining the work done
C) Initialling the preparer's initials on the audit working papers
D) Noting the client staff member responsible for the particular area under review

Question

Quizplus · Accepted Answer

Noting the client staff member responsible for the particular area under review is not a common characteristic of good working papers. Working papers typically focus on documenting the auditor's work and conclusions, not on identifying client personnel.

Good Working Papers Should Have Common Characteristics