Audit Documents Record the Results of the Auditor's Evidence-Gathering Procedures

question 33

Multiple Choice

Audit documents record the results of the auditor's evidence-gathering procedures. When preparing audit documents, the auditor should remember that:

• A)audit documents should be kept on the client's premises so that the client can have access to them for reference purposes.
• B)audit documents should be the primary support for the financial statements being examined.
• C)audit documents should be considered as a substitute for the company's accounting records.
• D)audit documents should be designed to facilitate the review and supervision of work done by auditors assigned to the engagement.

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Definitions:

Transducer Cell

is a type of cell that converts one form of energy into another, fundamental in sensory systems.

Cell Body

The portion of the neuron containing the metabolic machinery that keeps the cell alive and functional.

Metabolic Function

The complex biochemical processes occurring within a living organism or cell to maintain life, including energy production, growth, and elimination of waste.

Nucleus

A membrane-bound organelle found in eukaryotic cells that contains the genetic material.