Which of the Following Is Not a Purpose of the Review

question 58

Multiple Choice

Which of the following is not a purpose of the review of audit documentation by a supervisor during fieldwork?

• A)To ensure that all appropriate steps in the audit plan were performed.
• B)To ensure that referencing among audit documentation is clear.
• C)To ensure that the explanations included in the audit documentation are understandable.
• D)To ensure that the overall scope of the audit was appropriate.

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Definitions:

Drawings

Withdrawal of cash or other assets from an unincorporated business for the personal use of the owner(s).

Authorized Shares

The maximum number of shares that a corporation is legally allowed to issue, as specified in its articles of incorporation.

Market Value

The existing cost for buying or selling an asset or service on the market.

Not-For-Profit

Organizations that operate for purposes other than generating profit, often focusing on social, educational, or charitable endeavors.