Audit documentation
A)is referred to as an electronic file
B)includes a record of the audit procedures attempted
C)includes a record of the audit evidence obtained
D)includes a record of the conclusions reached by the auditor from a review of the evidence
E)may not be recorded on paper
F)both A and B
G)both C and D

Question

Quizplus · Accepted Answer

Audit documentation includes a record of the audit evidence obtained (choice C) and a record of the conclusions reached by the auditor from a review of the evidence (choice D). It may be recorded electronically or on paper, but it is not exclusively electronic (choice A) or exclusively related to attempted procedures (choice B).

Audit Documentation