Generally accepted auditing standards require that auditors always prepare and use a. A written planning memorandum explaining

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Generally accepted auditing standards require that auditors always prepare and use
a. A written planning memorandum explaining the auditors’ understanding of the client’s business.
b. A written client consent to discuss audit matters with prospective auditors.
c. A written audit plan.
d. The written time budgets and schedules for performing each audit.

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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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