Working papers ordinarily would not include a. Initials of the in-charge auditor indicating review of the staff

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Working papers ordinarily would not include

a. Initials of the in-charge auditor indicating review of the staff assistants' work.

b. Cut-off bank statements received directly from the banks.

c. A memo describing the auditor's understanding of the internal controls.

d. Copies of client inventory count sheets.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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