The Auditor's Results of Evidence Gathering Procedures Are Contained in Audit

question 43

Multiple Choice

The auditor's results of evidence gathering procedures are contained in audit documentation for the audit. When preparing the requisite audit, documentation should be cognizant of:

• A) Documents are kept by the client for easy reference for their accounting staff.
• B) Audit documents should be considered as a substitute for the clients accounting records.
• C) Audit documents are designed to facilitate the review and supervision of the work performed by the audit team by a reviewing partner.
• D) Audit documents are the sole source of evidence that an auditor uses in forming an opinion about the client's financial statements.

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Definitions:

Nasal Cannula

A device used to deliver supplemental oxygen or airflow to a patient or individual needing respiratory help through the nostrils.

Oxygen Hood

A clear plastic hood placed over a patient's head to deliver oxygen at a higher concentration than the surrounding air.

Rebreathing Mask

A type of oxygen mask that allows a patient to re-inhale some of their exhaled air, often used for higher oxygen concentration delivery.

Bi-Level Positive Airway Pressure

A type of non-invasive ventilation that provides two levels of air pressure, one for inhalation and a lower one for exhalation, to support breathing.