Which one of the following is not one of the primary purposes of audit documentation prepared by the audit team?
A) A basis for planning the audit.
B) A record of the evidence accumulated and the results of the tests.
C) A basis for review by supervisors and partners.
D) A basis for determining work deficiencies by peer review teams.

Question

Quizplus · Accepted Answer

The primary purposes of audit documentation are A) a basis for planning the audit, B) a record of the evidence accumulated and the results of the tests, and C) a basis for review by supervisors and partners. Determining work deficiencies by peer review teams is not a primary purpose of audit documentation, although it may be a secondary purpose.

Which One of the Following Is Not One of the Primary