Although the quantity, type, and content of working papers will vary with the circumstances, the working papers generally would include the:
A) Copies of those client records examined by the auditor during the course of the engagement.
B) Evaluation of the efficiency and competence of the audit staff assistants by the partner responsible for the audit.
C) Auditor's comments concerning the efficiency and competence of client management personnel.
D) Auditing procedures followed and the testing performed in obtaining audit evidence.

Question

Quizplus · Accepted Answer

Working papers serve as evidence of the auditing procedures followed and the testing performed in obtaining audit evidence. They should include a clear and complete record of the work done by the auditor, including documentation of the auditor's conclusions. While A, B, and C may be included in working papers in some circumstances, they are not typically required or relevant to the audit process in general.

Although the Quantity, Type, and Content of Working Papers Will