The acid test for good documentation is
A)when it is appreciated by the higher authorities
B)when it results in good quality audit observations
C)when it results in giving a clean chit to the entity observed
D)that an experienced auditor with no previous connection with the audit should be able, without difficulty, to ascertain the evidence gathered and understand and support the conclusions reached.

Question

Quizplus · Accepted Answer

The acid test for good documentation is that it should be clear and comprehensive enough for an experienced auditor with no prior connection to the audit to easily understand the evidence gathered and the conclusions reached. This ensures the documentation is objective, thorough, and supports the audit findings effectively.

The Acid Test for Good Documentation Is