Which of the Following Is a Documentation Requirement That an Auditor

question 1

Multiple Choice

Which of the following is a documentation requirement that an auditor should follow when auditing in accordance with Government Auditing Standards?

• A) The auditor should obtain written representations from management acknowledging responsibility for correcting instances of fraud, abuse, and waste.
• B) Audit documentation should contain sufficient information so that supplementary oral Explanations are not required.
• C) The auditor should document the procedures that assure discovery of all illegal acts and contingent liabilities resulting from noncompliance.
• D) Audit documentation should contain a caveat that all instances of material errors and fraud may not be identified.

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