CA Inter P5 · Chapter 6 · Question 1 of 9
Under SA 230, audit documentation primarily provides:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Evidence of the auditor's basis for a conclusion about achieving the overall objectives, and evidence that the audit was planned and performed in accordance with the SAs and applicable legal requirements
Explanation
SA 230 states that audit documentation provides evidence of the basis for the auditor's conclusion and evidence that the audit was planned and performed in accordance with the SAs and legal and regulatory requirements. It also helps direct, supervise and review the work. It is not a substitute for the entity's records.
More Audit Documentation MCQs
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- Q6Which of the following would ordinarily be kept in the permanent audit file rather than the current file?
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