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    Question

    Who among the following generally maintains the Audit

    Notebook?
    A Director Correct Answer Incorrect Answer
    B Central Government Correct Answer Incorrect Answer
    C Audit assistant Correct Answer Incorrect Answer
    D Owner of the company Correct Answer Incorrect Answer

    Solution

    The Audit Notebook is generally maintained by the audit assistant. It is a working paper that contains detailed notes, observations, and findings during the course of an audit. The audit assistant, as part of their responsibilities, takes notes on various audit procedures, tests, and any significant issues or findings encountered during the audit process. These notes serve as a reference for the audit team and contribute to the overall audit documentation.

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