Which of the following is not a purpose of the review of audit documentation by a supervisor during fieldwork?
A) To ensure that all appropriate steps in the audit plan is performed.
B) To ensure that referencing among audit documentation is clear.
C) To ensure that the explanations included in the audit documentation are understandable.
D) To ensure that the overall scope of the audit is appropriate.

Question

Quizplus · Accepted Answer

The overall scope of the audit is typically evaluated at a higher level than during fieldwork, and is usually determined before the start of the engagement. During fieldwork, the supervisor's main focus is to ensure that the work performed is thorough and properly documented, that referencing among the documentation is clear, and that explanations provided are understandable. Therefore, option D is not a typical purpose of the review of audit documentation during fieldwork.

Which of the Following Is Not a Purpose of the Review