Which of the following changes would most improve the auditor’s workpaper?

An auditor prepared a workpaper that consisted of a list of employee names and identification numbers as well as the following statement:

“A statistical sample of 40 employee personnel files was selected to verify that they contain all documents required by company policy 501 (copy attached). No exceptions were noted.”

The auditor did not place any audit verification symbols on this workpaper.

Which of the following changes would most improve the auditor’s workpaper?
A . Use of audit verification symbols to show that each file was examined.
B . Removal of the employee names to protect their confidentiality.
C . Justification for the sample size.
D . Listing of the actual documents examined for each employee.

View Answer

Answer: C