In preparing a working paper for tests of controls, _______.
A)the auditor would ordinarily set out the purpose of the financial statements audited
B)the auditor would ordinarily set out the purpose of the tests of the controls identified
C)the auditor would request input and amendments from senior management
D)the auditor would complete the working paper with the help of the client's legal counsel

Question

Quizplus · Accepted Answer

In preparing a working paper for tests of controls, the primary purpose is to identify the purpose of the tests of controls to be carried out by the auditor. Therefore, option B is the most appropriate choice. Options A, C, and D may be relevant in other parts of the audit process, but they are not directly relevant to the preparation of working papers for tests of controls.

In Preparing a Working Paper for Tests of Controls, _______