Question 1
A(n) ________ is a supporting schedule that supports a specific amount and is normally expected to tie the amount recorded in the client's records to another source of information.
◦ reconciliation of amounts
◦ analysis
◦ summary of procedures
◦ informational document
Question 2
Audit documentation should possess certain characteristics. Which of the following is true regarding those characteristics?
◦
| Audit documentation should be indexed and cross-referenced | Audit documentation should be organized to benefit the client's staff |
| Yes | Yes |
◦
| Audit documentation should be indexed and cross-referenced | Audit documentation should be organized to benefit the client's staff |
| No | No |
◦
| Audit documentation should be indexed and cross-referenced | Audit documentation should be organized to benefit the client's staff |
| Yes | No |
◦
| Audit documentation should be indexed and cross-referenced | Audit documentation should be organized to benefit the client's staff |
| No | Yes |
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