Gloria is a new hire at a local accounting firm. She is given the task of performing a control test on the ICFR portion of the integrated audit for one of her firm’s larger clients. Gloria conducts her test and finds no control deviations. She concludes that the control she tested is effective. Gloria marked the step complete in the audit program. When the senior on the engagement started the review there were no work papers that documented Gloria’s work.

1. List the information Gloria should have included in her work paper documentation?
2. Would any aspect of the procedure Gloria performed affect the permanent work paper file?

  • CreatedJanuary 21, 2015
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