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

question 15

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 report being examined.
• C)audit documents should be considered as a substitute for the client's accounting records.
• D)audit documents should be designed to meet the circumstances and the auditor's needs on each engagement.

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Definitions:

Laxative

A substance that helps stimulate or facilitate bowel movements, often used to alleviate constipation.

Sleep

A state of rest in which consciousness is suspended and the body is able to recover and heal.

Health-Care Provider

A professional or organization that offers medical services to individuals, ranging from diagnosis and treatment to preventative care.

Depression

A common mental health disorder characterized by persistent sadness, loss of interest in activities, and a lack of energy or motivation.