The independent auditors' audit design prepared prior to the start of fieldwork is appropriately considered documentation of:

Question

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The independent auditors' audit design prepared prior to the start of fieldwork is the documentation of the planning phase, which includes determining the scope of the audit, setting the audit objectives, and developing an audit plan. It outlines the procedures to be performed in the fieldwork phase, and the expected timing and resources required. It is not related to supervision, information evaluation or quality assurance.

The Independent Auditors' Audit Design Prepared Prior to the Start