documents Flashcards

1
Q

documents (primary purpose to support basis of auditor’s report/assurance that followed gaas)

A

Principal support for auditor’s report, Assistance in planning, conducting, and supervision of audit, Accountability, Useful info.

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2
Q

sufficient and appropriate doc

A

Include evidence that working paper have been reviewed. accounting records Agree to f/s

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3
Q

working paper

A

procedure that applied and conclusion reached in audit engament.

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4
Q

pcoab

A

documents completion date is 45 following the FR release date.. retention for 7 areas.

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5
Q

auditing standards

A

doc completion date is 60 days following the FR realize date

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5
Q

auditing standards (non-issuer)

A

doc completion date is 60 days following the FR realize date.. retention for 5 years.

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