A. Accounting estimates are not considered sufficient and appropriate documentation B....
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Accounting
A Accounting estimates are not considered sufficient and appropriate documentation B Sufficient and appropriate documentation should include evidence that the audit working papers have been reviewed C If additional evidence is required to document significant findings or issues, the original evidence is not considered sufficient and appropriate and therefore should be deleted from the working papers. D Audit documentation is the property of the client, and sufficient and appropriate copies should be retained by the auditor for at least five years
A
Accounting estimates are not considered sufficient and appropriate documentation
B
Sufficient and appropriate documentation should include evidence that the audit working papers have been reviewed
C
If additional evidence is required to document significant findings or issues, the original evidence is not considered sufficient and appropriate and therefore should be deleted from the working papers.
D
Audit documentation is the property of the client, and sufficient and appropriate copies should be retained by the auditor for at least five years
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