Which of the following characteristics are not normally included in good audit documentation?
A) Initials of the person preparing and reviewing the document.
B) An assessment of whether the test indicates the possibility of material misstatement in an account.
C) A cross-reference.
D) All are included in good audit documentation.

Question

Quizplus · Accepted Answer

All the characteristics listed (initials, assessment of material misstatement, and cross-reference) are typically included in good audit documentation to ensure clarity, accountability, and traceability.

Which of the Following Characteristics Are Not Normally Included in Good