Audit Documentation and Objectives Quiz

The objective of the auditor is to prepare documentation that provides a record of audit procedures performed, relevant audit evidence obtained, and conclusions reached.

Audit documentation provides evidence of the auditor's basis for conclusion about the achievement of overall objectives of the auditor.

Assisting members of ET to direct and supervise audit work is not one of the purposes of audit documentation.

Enabling conduct of quality control reviews and inspections is not a purpose of audit documentation as per the text.

Correspondence (including e-mail) concerning significant matters is not included in audit documentation as per the text.

The nature of audit documentation includes letters of confirmation and representation.

The objective of auditor is to prepare documentation that provides only a record of audit procedures performed.

The purpose of audit documentation is to assist only the auditor in planning and performing the audit.

Retaining a record of matters of continuing significance to future audits is one of the purposes of audit documentation.