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

Documenting audit work primarily serves as a stand-alone medium that gives audit conclusions and supports the opinion. It provides evidence of the auditor's work performed in compliance with auditing standards and allows for transparency and accountability of the audit process. While preventing litigation and providing a point of reference for subsequent auditors may be benefits of documentation, they are not the primary reasons for it.

Which One of the Following Is the Primary Reason for Documenting