Audit documentation
A)is referred to as an electronic file
B)includes a record of the audit procedures performed
C)includes a record of the audit file 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 B and D
H)both C and D

Question

Quizplus · Accepted Answer

Audit documentation includes a record of the audit procedures performed as well as a record of the conclusions reached by the auditor from a review of the evidence. It may be recorded electronically or on paper, so options A, C, and E are incorrect. Option F is partially correct, but it only covers electronic files and audit procedures, omitting the record of conclusions. Therefore, the best choice is G.

Audit Documentation