Auditing & Assurance Services (Auditing and Assurance Services)
Auditing & Assurance Services (Auditing and Assurance Services)
7th Edition
ISBN: 9781259573286
Author: Timothy J Louwers, Allen Blay, David Sinason Associate Professor, Jerry R Strawser, Jay C. Thibodeau Associate Professor
Publisher: McGraw-Hill Education
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Chapter 3, Problem 57EP

a.

(1)

To determine

Explain the purpose or functions of audit documentation.

(2)

To determine

State the records which may be included in audit documentation.

b.

To determine

Explain the factors that affect the auditor’s judgment of the type and content of the audit documentation for a particular engagement.

c.

To determine

State the evidences that should be included in audit documentation to support auditors’ compliance with generally accepted auditing standards.

d.

To determine

Examine the way through which auditors make the most effective use of the prior year audit plans in a recurring audit.

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