Which of the Following Is Not True Regarding Audit Documentation

question 382

Multiple Choice

Which of the following is not true regarding audit documentation for a specific audit?

• A) Audit documentation should be sufficient to enable members of the audit team with supervisory responsibilities to understand the nature, timing, extent, and results of auditing procedures performed.
• B) Audit documentation should indicate which member(s) of the audit team performed and reviewed the audit work.
• C) Audit documentation should demonstrate compliance with quality control standards.
• D) Audit documentation should demonstrate compliance with the standards of fieldwork.

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Definitions:

Ratio

A quantitative relationship between two numbers showing how many times the first number contains the second or vice versa.

Scales of Measurement

A classification that describes the nature of information within the values assigned to variables in statistical analysis.

Ordinal

Relating to a categorical ranking in which the order of the values is significant, but the difference between them is not uniformly spaced.

Census

A complete enumeration or count of a population at a set point in time, gathering various demographic, social, and economic information.