Working Papers That Record the Procedures Used by the Auditor

Multiple Choice

Working papers that record the procedures used by the auditor to gather evidence should be:

A) Considered the primary support for the financial statements being examined.
B) Viewed as the connecting link between the books of account and the financial statements.
C) Designed to meet the circumstances of the particular engagement.
D) Destroyed when the audited entity ceases to be a client.