During an audit,the working papers are primarily considered to be:
A)A client-owned record of conclusions reached by the auditors who performed the engagement.
B)Evidence supporting financial statements.
C)Support for the auditors' representations as to compliance with generally accepted auditing standards.
D)A record to be used as a basis for the following year's engagement.

Question

Quizplus · Accepted Answer

Working papers serve as support for the auditors' representations regarding compliance with generally accepted auditing standards, documenting the evidence gathered, procedures performed, and conclusions reached during the audit.

During an Audit,the Working Papers Are Primarily Considered to Be