Revision : 4
Record Description : These include, but are not limited to, the notes of Audit Managers, Senior Audit Managers, Assistant Chief Auditors, and Chief Auditors that are accumulated when reviewing working papers of Assistant Auditors. These notes may call for further questions regarding appropriate accounting principles, auditing procedures, compliance with legal or other requirements. The resolution of all matters described in coaching notes are retained in the Audit Work Papers (series 070-DA-01).