Audit documents that record the procedures used by the auditor to gather evidence should be:
A)considered the primary support for the financial report being examined.
B)viewed as the connecting link between the accounting records and the financial report.
C)designed to meet the circumstances of the particular engagement.
D)destroyed when the audited entity ceases to be a client.

Question

Quizplus · Accepted Answer

Audit documents are tailored to the specific needs and circumstances of each audit engagement, ensuring that the procedures used are appropriate and effective for gathering the necessary evidence.

Audit Documents That Record the Procedures Used by the Auditor