Which One of the Following Is the Primary Reason for Documenting

question 86

Multiple Choice

Which one of the following is the primary reason for documenting audit work?

• A)To prevent litigation by other parties that question the audit performance.
• B)To provide a stand-alone medium that gives audit conclusions and supports the opinion.
• C)To give the client a full reporting of all work performed on their behalf.
• D)To supply a point of reference for all auditors performing the work subsequently.

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Definitions:

Informational Influence

A form of social influence that occurs when an individual turns to the members of a group to obtain and accept information about reality.

Foot-In-The-Door

A psychological technique where getting a person to agree to a small request increases the likelihood they will agree to a larger request later.

Social Loafing

The phenomenon where individuals exert less effort to achieve a goal when they work in a group than when they work alone.

Groupthink

A phenomenon in group decision-making where the desire for harmony or conformity results in an irrational or dysfunctional outcome.