Audit Documentation Should Be Prepared in Enough Detail So That

question 948

Multiple Choice

Audit documentation should be prepared in enough detail so that:

• A) An experienced auditor who has worked with the client in the past can understand the procedures performed and the evidence obtained.
• B) A reader of the financial statements who has no previous connection with the audit can understand the procedures performed and the evidence obtained.
• C) A reader of the financial statements who has a background in financial analysis can understand the procedures performed and the evidence obtained.
• D) An experienced auditor who has no previous connection with the audit can understand the procedures performed and the evidence obtained.

---

Definitions:

Urine

A liquid by-product of metabolism in humans and many animals, excreted by the kidneys and containing waste materials.

Bladder

An organ that stores urine produced by the kidneys before it is expelled from the body.

Dendrites

Branched extensions of a neuron that receive signals from other neurons or sensory cells and transmit them towards the cell body.

Cell body

The part of a neuron that contains the nucleus and most of the cytoplasm and organelles.