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 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.
Correct Answer:
Verified
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Q95: The permanent audit file would usually include
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Q131: Audit documents
A) are kept by the client
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Q149: Auditing standards require that records for audits
Q155: The permanent files included as part of
Q160: The basis for preparing financial statements for
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