ACCA AA · Chapter 7 · Question 6 of 8
Which of the following is a purpose of audit documentation under ISA 230?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) To provide evidence of the auditor's basis for a conclusion about the achievement of the auditor's overall objectives
Explanation
Audit documentation provides evidence that the audit was planned and performed in accordance with ISAs and supports the conclusions reached. It also assists supervision, review and quality inspections. It belongs to the audit firm and is not a substitute for the client's records.
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