The auditor performs a review of systems documentation
A) during the initial audit phase.
B) throughout the audit at the beginning of each audit phase.
C) during the intermediate phase, after becoming familiar with the basic approach to be taken.
D) during the final audit phase, giving the auditor a chance to first become familiar with all of the company's operations.

Question

Quizplus · Accepted Answer

The auditor reviews systems documentation during the initial audit phase to understand the client's internal controls and systems before planning the audit approach.

The Auditor Performs a Review of Systems Documentation