Which of the following must be recorded on audit working papers documenting the testing of a sample of purchase invoices?

Correct answer: B) Who performed the work and the date, who reviewed it and the date, and identifying characteristics of the invoices tested

Explanation

Auditing standards require documentation of the identifying characteristics of items tested, who performed and reviewed the work, and when. This allows the work to be reviewed and repeated if needed. Employee names for each invoice, the overall opinion and the audit fee are not required on a working paper for a sample test.