6.2 The use of standardised working papers may improve the efficiency with which the audit file is prepared and reviewed. However, the extent to which a standardised approach is desirable will vary from audit to audit and will be more appropriate for some forms of documentation than others.For which document would a standardised approach be particularly appropriate?
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A It helps the auditors to devote appropriate attention to important areas of the financial statements B It helps the auditor to properly organise and manage the audit engagement, so that it is performed in an effective manner C It provides assurance to the auditor that the risk of a material missta...
