Audit Documents That Record the Procedures Used by the Auditor

Multiple Choice

Audit documents that record the procedures used by the auditor to gather evidence should be:

A) considered the primary support for the financial statements being examined.
B) viewed as the connecting link between the accounting records and the financial statements.
C) designed in an orderly fashion to facilitate the review of audit work by the senior, manager, and partner on the engagement.
D) retained until the audited entity ceases to be a client.