The current file of an auditor's working papers generally would not include * A. Flowchart of the internal control structure. B. Confirmation results of Accounts Payable C. List of unreleased checks as of year end D. Cut-off test of Receiving Reports

The current file of an auditor's working papers generally would not include * A. Flowchart of the internal control structure. B. Confirmation results of Accounts Payable C. List of unreleased checks as of year end D. Cut-off test of Receiving Reports

Contemporary Auditing

11th Edition

ISBN:9781337650380

Author:KNAPP

Publisher:KNAPP

Chapter2: Audits Of High-risk Accounts

Section2.6: Cbi Holding Company, Inc.

Problem 2Q

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Concept explainers

Audit Procedures

Audit Procedures are methods and techniques performed by the auditor to determine the quality of financial information of clients, thereby expressing an opinion on true & fair view of financial statements and entity position. They are identified and applied at the planning stage of audit after determining audit objectives, scope, approach, and risk assessment.

Question

The current file of an auditor's working papers generally would not include *

A. Flowchart of the internal control structure.
B. Confirmation results of Accounts Payable
C. List of unreleased checks as of year end
D. Cut-off test of Receiving Reports

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Audit procedures for items of Financial Statement

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