The current file of the auditor's working papers does not include
A) management letters detailing weaknesses in internal controls identified in the previous audit.
B) extracts from the Board of Directors meetings.
C) documentation of testing of subsequent events.
D) details of the audit process.

Question

Quizplus · Accepted Answer

The current file should include management letters detailing weaknesses in internal controls identified in the previous audit, as this information is important for the current audit. The other options are all items that should be included in the working papers.

The Current File of the Auditor's Working Papers Does Not