ICAEW ARF · Chapter 9 · Question 8 of 11
Which of the following is NOT a purpose of audit documentation?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) To provide the client with a copy of all working papers for its own records
Explanation
Audit documentation records the work done, the evidence obtained and the conclusions reached, and supports direction, supervision and review. It belongs to the audit firm and is not prepared for the client's use. Giving the client all working papers could also make future audits predictable.
More Sampling and audit documentation MCQs
- Q10Who owns the audit working papers prepared during a statutory audit?
- Q11After the final audit file has been assembled, the auditor finds it necessary to add new documentation. Which of the following is permitted?
- Q1Which of the following best describes audit sampling?
- Q2Which of the following is a feature of statistical sampling?
- Q3An auditor wishes to select a sample of 60 sales invoices from a population of 2,400 invoices using systematic selection. What is the…