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A. personal notebook of an auditor.B. record of important points and enquires which an auditor has to refer to his clients.C. records of mistake and errors detected during the course of audit of account books.D. record of work performed by an auditor
Audit Note BookA note book which is prepared by the audit staff to note down all the uncleared queries which s/he may find in the course of known audit and requires further clarification and explanation is as audit note book. Date Audit note book contains information regarding day-to-day work performed by the audit staff on any particular. Notes about all types of errors, difficulties and uncleared queries or points to be discussed with the auditor or clients and the points which are to be incorporate in the report are noted down.
Answer B
(B)
both
B. ...........>>record of important points and enquires which an auditor has to refer to his clients.
&
C. records of mistake and errors detected during the course of audit of account books.
Very well explained by Mr. Venkitaraman, thanks for sharing.
B. record of important points and enquires which an auditor has to refer to his clients.
The correct option is (B)
answer is b
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