For good form,each audit evidence paper should be indexed using a standard system of letters and numbers.The main purpose of this practice is to allow ________.
A)other papers to be easily cross-referenced so that connections among accounts can be followed
B)a check of the completeness of working papers
C)working papers to be easily re-filed if they are taken out of the file or when the paper is first created
D)auditors to prove that they have performed sufficient work to support their audit opinion

Question

Quizplus · Accepted Answer

Indexing using a standard system of letters and numbers allows for easy cross-referencing of other papers, enabling connections among accounts to be followed. This supports the completeness and accuracy of the audit evidence and helps auditors to form a reliable audit opinion. Re-filing and checking the completeness of working papers are secondary benefits of indexing.

For Good Form,each Audit Evidence Paper Should Be Indexed Using