Câu 120: IIA-CFSA: Certified Financial Services Auditor

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

1. A. Planning documents and audit procedures
2. B. Analysis and test of transactions, processes, and account balances
3. C. Results of substantive testing — đáp án hiện tại
4. D. Audit correspondence that documents the audit conclusions reached