Workpapers Serve as the Connecting Link Between the Audit Assignment

Multiple Choice

Workpapers serve as the connecting link between the audit assignment, the auditor's fieldwork, and the final report. Most importantly, the workpapers document the auditor's conclusions and the reasons those conclusions were reached. Workpapers also provide a basis for demonstrating compliance with the IIA's Standards. Among other things, workpapers may include all of the following EXCEPT:

A) Planning documents and audit procedures
B) Analysis and test of transactions, processes, and account balances
C) Results of substantive testing
D) Audit correspondence that documents the audit conclusions reached