6.4 Which of the following is an advantage of using standardised working papers?
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3 .6.1 With respect to audit documentation, is the following statement true or false?Working papers should be prepared to enable an experienced auditor with no involvement in the audit to understand the nature, timing, extent and results of the audit procedures performed in the engagement.
A True B False
4 .6.3 Why is preparing audit working papers important?
A To comply with the requirements of the Disciplinary Committee of the ACCA B To enable the auditor to escape liability in a subsequent lawsuit C To enable the partner to assess the standard of work carried out by the audit team
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A An engagement letter B An annual bank confirmation letter C An audit programme D Written representations from management
7 .6.5 Auditors’ working papers are conventionally divided into current and permanent files for both convenience and control.Which of the following is most likely to appear on the permanent audit file as opposed tothe current audit file?
A Written representations from management B Report to management C Letter of engagement D Receivables confirmation letter
8 .7.2 According to International Standards on Auditing, which of the following is the objective of planning an audit?
A To perform the audit in an effective manner B To formulate and agree a timetable with the client C To ensure that the audit team know what is expected of them
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A Whether the allowance for sampling risk exceeds the achieved upper precision limit B Findings from substantive tests performed at interim dates C Whether the inquiry of the client’s solicitor identifies any litigation, claims, or assessments not disclosed in the financial statements D Preliminar...
