An auditor's working papers should a. Not be permitted to serve as a reference source for the

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An auditor's working papers should

a. Not be permitted to serve as a reference source for the client.

b. Not contain critical comments concerning management.

c. Show that the accounting records agree or reconcile with the financial statements.

d. Be considered the primary support for the financial statements being audited.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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