Gloria is a newly hired inexperienced staff associate at a local accounting firm.
She is given the task of performing a control test on the ICFR portion of the integrated
audit for one of her firm's larger clients. Gloria conducts her test and finds no
control deviations. She concludes that the control she tested is effective. Gloria marked
the step complete in the audit program.When the senior on the engagement started
the review, there were no work papers that documented Gloria's work.
Required:
(a) List the information Gloria should have included in her work paper documentation.
(b)Would any aspect of the procedure Gloria performed affect the permanent work
paper file?

Question

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The Answer of Gloria is a newly hired inexperienced staff associate at a local accounting firm.
She is given the task of performing a control test on the ICFR portion of the integrated
audit for one of her firm's larger clients. Gloria conducts her test and finds no
control deviations. She concludes that the control she tested is effective. Gloria marked
the step complete in the audit program.When the senior on the engagement started
the review, there were no work papers that documented Gloria's work.
Required:
(a) List the information Gloria should have included in her work paper documentation.
(b)Would any aspect of the procedure Gloria performed affect the permanent work
paper file?

Gloria Is a Newly Hired Inexperienced Staff Associate at a Local