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.

---

Definitions:

Moral Reasoning

The process of determining what is right or wrong in a given situation by applying ethical principles.

Privacy

The state or condition of being free from unauthorized intrusion or disclosure in one's personal life or affairs.

Personal Freedom

The right to act, speak, or think without unwanted external restraint.

Justice Perspective

A moral perspective that focuses on the rights of the individual; individuals independently make moral decisions.