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

question 78

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 company'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:

Cross Reference

A reference in a document to another section, figure, table, or external document, designed to provide additional information or context.

Electronically Refers

The act of directing to information or data through electronic means, such as links, emails, or digital references.

Document

A written, drawn, presented, or recorded representation of thoughts, ideas, or information, existing in various formats.

Equation Button

A feature in software applications that allows users to insert mathematical equations into documents.