MCQ Practice

Which of the following statement is true regarding an auditor’s working papers?

Subject: AuditingTopic: Auditing
A

They document the level of independence maintained by the auditor

B

They should be considered as the principle support for the auditor’s report

C

They should not contain details regarding weaknesses in the internal control system

D

They help the auditor to monitor the effectiveness of the audit firm’s quality control

Correct Answer: B