Even though the quantity,type,and content of working papers will vary,the working papers generally would include:
A)Copies of those client records examined by the auditor during the course of the engagement.
B)An 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.

Question

Quizplus · Accepted Answer

Working papers are the documents that an auditor prepares or obtains and retains as evidence of his or her basis for a conclusion regarding the subject matter of an audit. The working papers should provide sufficient information to support the audit report. The working papers would typically include documentation of the auditing procedures followed and the testing performed in obtaining audit evidence. Options A, B, and C are incorrect because they do not generally form part of the working papers.

Even Though the Quantity,type,and Content of Working Papers Will Vary,the