Which of the following is an example of poorly-developed audit documentation?
A) Clear communication as to how testing was performed, the results and conclusions.
B) Organization and assembly of documentation in an orderly fashion.
C) Headings that include the name and signature of the client representative that the auditor interacted with while performing testing.
D) Authenticated identification of the person responsible for completing the procedure and conclusions.

Question

Quizplus · Accepted Answer

Including the name and signature of the client representative that the auditor interacted with is not necessary for the documentation and does not contribute to the understanding of the testing, results, and conclusions. This extra information may actually confuse and clutter the documentation. Thus, it is an example of poorly-developed audit documentation. A, B, and D are all examples of well-developed audit documentation, as they clearly communicate the testing performed, its results, and conclusions, as well as organize and authenticate the documentation in an orderly and trustworthy manner.

Which of the Following Is an Example of Poorly-Developed Audit