Audit documentation:
A)must be in electronic form.
B)must be only in paper form.
C)is not required, but is strongly recommended.
D)may be in paper, electronic or some other form.

Question

Quizplus · Accepted Answer

Audit documentation may be in paper, electronic, or some other form. The choice of format is at the discretion of the auditor, provided that the documentation is sufficient and appropriate to support the auditor's conclusions. There is no requirement that audit documentation must be in electronic form, nor is there any preference for paper-based documentation. Thus, option D is the correct choice.

Audit Documentation