Which of the Following Is Not a Purpose of the Review

question 58

Multiple Choice

Which of the following is not a purpose of the review of audit documentation by a supervisor during fieldwork?

• A)To ensure that all appropriate steps in the audit plan were performed.
• B)To ensure that referencing among audit documentation is clear.
• C)To ensure that the explanations included in the audit documentation are understandable.
• D)To ensure that the overall scope of the audit was appropriate.

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Definitions:

Worker Skill

The expertise, abilities, and competencies that a worker possesses, which determine their capability to perform tasks efficiently and effectively.

Competitive Advantage

The attributes or conditions that allow a company to produce goods or services better or more cheaply than its competitors, leading to a favorable market position.

Transformation Process

The series of actions and operations that convert inputs into outputs, creating products or services in an organization.

Technology

The application of scientific knowledge for practical purposes, especially in industry.