Question
Who among the following generally maintains the Audit
Notebook?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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