Question

Which of the following is record maintained by Cooperative auditor, a complete and permanent record of work done during the audit of each society, in order to facilitate correct compilation of audit?

• A. Audit programme
• B. Working sheet
• C. Audit note
• D. Audit memorandum

Answer 1

Answer:

B. Working sheet

• The record that a cooperative auditor maintains to facilitate the correct compilation of an audit report is the working sheet. \

• Working sheets are a complete and permanent record of the work done during the audit of each society.

• They can be useful for reference later on