Which of the following statements regarding auditor documentation of the client's internal control is correct?
A)Documentation must include flowcharts.
B)Documentation must include procedural write-ups.
C)No documentation is necessary,although it is desirable.
D)No one particular form of documentation is necessary,and the extent of documentation may vary.

Question

Quizplus · Accepted Answer

There is no specific form of documentation required by auditors, and the extent of documentation may vary depending on the auditor's judgment and the size and complexity of the client's internal control system. The auditor must have sufficient documentation to support their audit findings and conclusions. Flowcharts and procedural write-ups may be helpful, but they are not mandatory.

Which of the Following Statements Regarding Auditor Documentation of the Client's