When preparing and organizing audit files,
A) the rules established by the SEC and PCAOB must be followed.
B) a lead schedule contains the detailed accounts from the general ledger making up the line item total on the trial balance.
C) a working trial balance is considered part of the permanent file.
D) the audit program is not part of the audit files.

Question

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The Answer of When preparing and organizing audit files,
A) the rules established by the SEC and PCAOB must be followed.
B) a lead schedule contains the detailed accounts from the general ledger making up the line item total on the trial balance.
C) a working trial balance is considered part of the permanent file.
D) the audit program is not part of the audit files.

When Preparing and Organizing Audit Files