AR-C 90 requires adequate documentation for a review engagement.Which items are required to be documented?
A)Analytical procedures: Yes; Management representations: No; Understanding of internal controls: No
B)Analytical procedures: No; Management representations: Yes; Understanding of internal controls: No
C)Analytical procedures: Yes; Management representations: Yes; Understanding of internal controls: No
D)Analytical procedures: Yes; Management representations: Yes; Understanding of internal controls: Yes

Question

Quizplus · Accepted Answer

AR-C 90 requires documentation of analytical procedures and management representations, but not an understanding of internal controls for a review engagement.

AR-C 90 Requires Adequate Documentation for a Review Engagement