Which of the following is generally included or shown in the auditor's working papers for the audit of a nonpublic company?
a. The procedures used by the auditor to verify the personal financial status of members of the client's management team.
b. Analyses that are designed to be a part of, or a substitute for, the client's accounting records.
c. Excerpts from authoritative pronouncements that support the underlying generally accepted accounting principles used in preparing the financial statements.
d. The manner in which exceptions and unusual matters disclosed by the auditor's procedures were resolved or treated.
Answer: D
CPA Exam
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