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:

Line Chart

A line chart is a graphical representation that displays information as a series of data points called 'markers' connected by straight line segments, often used to visualize trends over time.

Line Chart

A type of chart used to visualize data points connected by straight line segments, often used to display trends over time.

Variable

A variable is an element, feature, or factor that is likely to vary or change; it is a basic unit of data in statistical analysis.

Aldaric Acid

A type of dicarboxylic sugar acid obtained by oxidizing both the aldehyde and primary alcohol groups of an aldose sugar.