Which of the following best describes one of the primary objectives of audit documentation?
A)Defend against claims of a deficient audit.
B)Provide a basis for reviewing the work of subordinates.
C)Provide reasonable assurance that the audit was conducted in accordance with auditing standards.
D)Provide additional support of recorded amounts to the client.

Question

Quizplus · Accepted Answer

One of the primary objectives of audit documentation is to provide reasonable assurance that the audit was conducted in accordance with auditing standards. This is important for the auditor to be able to demonstrate their professional competence and diligence in conducting the audit. The documentation should include evidence of the audit work performed, conclusions reached, and any significant findings or issues identified. The other choices are not primary objectives of audit documentation, although they may be secondary or incidental benefits.

Which of the Following Best Describes One of the Primary