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Good Working Papers Should Have Common Characteristics

Question 71

Multiple Choice

Good working papers should have common characteristics. Which one of the following is NOT one of those characteristics?


A) Inclusion of a written statement in the form of a conclusion
B) Notations directly on the working paper schedules, explaining the work done
C) Initialling the preparer's initials on the audit working papers
D) Noting the client staff member responsible for the particular area under review

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