Audit Documents That Record the Procedures Used by the Auditor

question 82

Multiple Choice

Audit documents that record the procedures used by the auditor to gather evidence should be

• A) Considered the primary support for the financial statements being examined.
• B) Viewed as the connecting link between the accounting records and the financial statements.
• C) Designed in an orderly fashion to facilitate the review of audit work by the senior, manager, and partner on the engagement.
• D) Retained until the audited entity ceases to be a client.

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Definitions:

Lawyer-Client Relationship

The professional association between a lawyer and their client, characterized by trust, confidentiality, and the obligation to provide competent legal representation.

Decision-Maker

An individual or group responsible for making decisions, especially those affecting business, policy, or legal outcomes.

Misconduct

Improper or unlawful behavior by an individual, particularly in a professional or official capacity.

Law Society Panel

A group of legal professionals within a law society who are responsible for various regulatory and administrational functions.