CA Inter P5 · Chapter 6 · Question 9 of 9
In documenting the nature, timing and extent of audit procedures performed, SA 230 requires the auditor to record:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Who performed the work and the date it was completed, and who reviewed it and the date and extent of review
Explanation
SA 230 requires documentation of who performed the audit work and the date it was completed, and who reviewed the work and the date and extent of that review, along with identifying characteristics of items tested. This enables accountability and evidences supervision and review.
More Audit Documentation MCQs
- Q2The audit working papers prepared during the audit of Ananya Foods Ltd. are the property of:
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- Q4After the assembly of the final audit file of Kesar Exports Ltd. is complete, an audit manager wants to remove a working paper. Under SA…
- Q5SA 230 requires audit documentation to be sufficient to enable whom to understand the nature, timing and extent of procedures performed…
- Q6Which of the following would ordinarily be kept in the permanent audit file rather than the current file?