Which of the Following Best Describes One of the Primary

question 19

Multiple Choice

Which of the following best describes one of the primary objectives of audit documentation?

• A)Defend against claims of a deficient audit.
• B)Provide a basis for reviewing the work of subordinates.
• C)Provide reasonable assurance that the audit was conducted in accordance with auditing standards.
• D)Provide additional support of recorded amounts to the client.

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Definitions:

Trial Court

The level of court where legal disputes are first presented and heard, including evidence presentation and witness testimony, to reach a verdict or decision.

Questions of Fact

Issues determined by a judge or jury in a trial regarding the truth or falsity of evidence presented.

Questions of Law

Issues concerning the interpretation or application of laws which are decided by a judge, as opposed to questions of fact, which are decided by a jury.

State Appellate Courts

Courts within a state's judicial system that review and rule on appeals from decisions of lower courts.