The more judgment that is involved in conducting the substantive procedures and evaluating the results, the less documentation is needed.

Question

Quizplus · Accepted Answer

The more judgment involved in conducting substantive procedures and evaluating the results, the more documentation is typically required to support and document that judgment. This is because the auditor needs to provide evidence that the procedures were appropriate and the conclusions reached were reasonable.

The More Judgment That Is Involved in Conducting the Substantive