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briemert2013 briemert2013
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2 years ago
When preparing and organizing audit files,

▸ the rules established by the SEC and PCAOB must be followed.

▸ a lead schedule contains the detailed accounts from the general ledger making up the line item total on the trial balance.

▸ a working trial balance is considered part of the permanent file.

▸ the audit program is not part of the audit files.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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Nfernandez1991Nfernandez1991
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briemert2013 Author
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