Which of the following statement is true regarding an auditor’s working papers?
AThey should be considered as the principle support for the auditor’s report
BThey should not contain details regarding weaknesses in the internal control system
CThey document the level of independence maintained by the auditor
DThey help the auditor to monitor the effectiveness of the audit firm’s quality control
Correct answer
A. They should be considered as the principle support for the auditor’s report
Explanation
They should be considered as the principle support for the auditor’s report is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.