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

question 61

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 client'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:

Behaviors

The behavior or response of a person or group as a result of outside or inside forces.

Self-Efficacy

An individual’s belief in their capacity to execute behaviors necessary to produce specific performance attainments.

Specific Task

A particular piece of work or duty that is assigned or expected to be accomplished.

MBTI

Stands for Myers-Briggs Type Indicator, a psychological assessment tool that categorizes individuals into personality types based on their preferences in perception and decision-making.