Audit documentation that shows the detailed evidence and procedures regarding the balance in the accumulated depreciation account

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Audit documentation that shows the detailed evidence and procedures regarding the balance in the accumulated depreciation account for the year under audit will be found in the

a. Current file audit documentation.

b. Permanent file audit documentation.

c. Administrative audit documentation in the current file.

d. Planning memorandum in the current file.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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