Which one of the following is the primary reason for documenting audit work?
A)To prevent litigation by other parties that question the audit performance.
B)To provide a stand-alone medium that gives audit conclusions and supports the opinion.
C)To give the client a full reporting of all work performed on their behalf.
D)To supply a point of reference for all auditors performing the work subsequently.

Question

Quizplus · Accepted Answer

The primary reason for documenting audit work is to provide a stand-alone medium that gives audit conclusions and supports the opinion. Documentation provides evidence that the audit was performed in accordance with auditing standards and provides support for the opinion expressed in the audit report. While the other options may be secondary reasons for documenting audit work, they are not the primary reason.

Which One of the Following Is the Primary Reason for Documenting