Which One of the Following Is the Primary Reason for Documenting

question 84

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:

Working Memory

A cognitive system that holds and manipulates information in short-term consciousness, critical for reasoning, guidance of decision-making, and behavior.

Sensory Memory

The shortest-term memory which acts as a buffer for stimuli received through the senses, lasting only a few seconds.

Executive Function

A set of cognitive processes including working memory, flexible thinking, and self-control, crucial for managing tasks and behavior.

Sensory Regulation

The process of managing incoming sensory stimuli to maintain an optimal level of arousal and performance.