IIA-CIA-PART2 · Question #392
Which of the following best describes the guideline for preparing audit engagement workpapers?
The correct answer is C. Workpapers should be understandable to another internal auditor who was not involved in the. The primary guideline for preparing audit engagement workpapers is that they should be understandable to another internal auditor who was not involved in the engagement. This ensures that workpapers are clear, complete, and sufficiently detailed so that another auditor can…
Question
Which of the following best describes the guideline for preparing audit engagement workpapers?
Options
- AWorkpapers should be understandable to the auditor in charge and the chief audit executive.
- BWorkpapers should be understandable to the audit client and the board.
- CWorkpapers should be understandable to another internal auditor who was not involved in the
- DWorkpapers should be understandable to external auditors and regulatory agencies.
How the community answered
(29 responses)- A3% (1)
- B3% (1)
- C86% (25)
- D7% (2)
Explanation
The primary guideline for preparing audit engagement workpapers is that they should be understandable to another internal auditor who was not involved in the engagement. This ensures that workpapers are clear, complete, and sufficiently detailed so that another auditor can understand the work performed, the evidence gathered, and the conclusions reached without needing additional explanations.
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