Question

The note book, register or dairy maintained by the audit clerk during the course of audit for recording is known as

• A. Audit Note Book
• B. Audit Diary
• C. Observation Register
• D. Audit Logbook

Answer 1

Answer:

A. Audit Note Book

Audit Note Book:

• Maintained note, book, register or dairy by audit clerk during the course of audit for recording.

• observation

• Points discussed with auditor 

• Further clarification 

Audit Working papers

• Details about account 

• Also called working sheet