Which of the Following Statements Is Most Accurate Regarding Sufficient

question 34

Multiple Choice

Which of the following statements is most accurate regarding sufficient and appropriate documentation?

• A)Accounting estimates are not considered sufficient and appropriate documentation.
• B)Sufficient and appropriate documentation should include evidence that the audit working papers have been reviewed.
• C)If additional evidence is required to document significant findings or issues, the original evidence is not considered sufficient and appropriate and therefore should be deleted from the working papers.
• D)Audit documentation is the property of the client, and sufficient and appropriate copies should be retained by the auditor for at least five years.

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Definitions:

Cognitive Competence

The ability to mentally process information, reason, remember, and relate objects and symbols with understanding and problem-solving skills.

Media Violence

Refers to the depiction of violent acts in media sources, such as television, movies, and video games, and its potential impact on viewers' behavior and attitudes.

Child Aggression

Manifestations of hostile or violent behavior by children towards others, which can be physical, verbal, or relational.

Circular Relationship

A connection between two or more variables where each influences the other in a continuous loop.