Audit Documentation Is the Principal Record of the Audit and Provides

Multiple Choice

Audit documentation is the principal record of the audit and provides the principal support for the representations in the auditor's report. Because of this, audit documentation should do all of the following except for:

A) demonstrate how the audit complied with auditing and related professional practice standards.
B) support the audit firm's human resource department in employee retention decisions.
C) support the basis for the auditor's conclusions concerning each material financial statement assertion.
D) demonstrate that the underlying accounting records agreed or reconciled with the financial statements.