Question

Consider the following documents:
1. Audit note book 2. Audit Programme
3. Audit Report 4. Audit files
The correct sequence in which an auditor prepare these document is ____________.

• A. 2, 1, 4, 3
• B. 1, 2, 3, 4
• C. 2, 1, 3, 4
• D. 1, 2, 4, 3

Answer 1

Answer: (A)

2, 1, 4, 3

An audit program is a set of directions that the auditor and its team members need to follow for the proper execution of the audit.

An audit notebook is a bound book or loose leaf card book. It can provide the complete picture of the business matters. The name of the client is started.

Audit files are XML-based text files that contain the specific configuration, file permission, and access control tests to be performed. For more information, see Manage Audit Files.

An audit report is a written opinion of an auditor regarding an entity's financial statements. The report is written in a standard format, as mandated by generally accepted auditing standards (GAAS).