Question 1
An auditor should examine minutes of the board of directors' meetings
◦ through the date of the financial statements.
◦ through the date of the audit report.
◦ only at the beginning of the audit.
◦ on a test basis.
Question 2
An official record of meetings of the board of directors and stockholders is included in the corporate
◦ bylaws.
◦ charter.
◦ minutes.
◦ license.