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Which of the Following Statements Is Not Correct Concerning Audit

Question 22

Multiple Choice

Which of the following statements is not correct concerning audit documentation?


A) Audit documentation is the primary frame of reference used by supervisory personnel to evaluate the sufficiency of evidence.
B) Audit documentation is acquired to defend against claims that the auditor performed a deficient audit.
C) The only time anyone has a legal right to examine audit documentation is when the documentation is subpoenaed by a court as legal evidence.
D) The auditor may deny requests by the client to review audit evidence.

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