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Which of the Following Is Not True Regarding Audit Documentation

Question 382

Multiple Choice

Which of the following is not true regarding audit documentation for a specific audit?


A) Audit documentation should be sufficient to enable members of the audit team with supervisory responsibilities to understand the nature, timing, extent, and results of auditing procedures performed.
B) Audit documentation should indicate which member(s) of the audit team performed and reviewed the audit work.
C) Audit documentation should demonstrate compliance with quality control standards.
D) Audit documentation should demonstrate compliance with the standards of fieldwork.

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