During the execution stage of the audit, an auditor will document:
A) details of audit tests undertaken
B) their understanding of their client
C) related parties identified
D) analytical procedures used to aid in risk identification

Question

Quizplus · Accepted Answer

During the execution stage of the audit, an auditor will document the details of audit tests undertaken. This is done to provide evidence of work performed and to support the conclusions reached. The documentation of such details also assists in the planning of future audits. Therefore, option A is the best choice in this scenario. However, options B, C, and D are also important aspects that the auditor should document but are more likely to be recorded in the planning stage.

During the Execution Stage of the Audit, an Auditor Will