Audit Documents Record the Results of the Auditor's Evidence-Gathering Procedures

Multiple Choice

Audit documents record the results of the auditor's evidence-gathering procedures.When preparing audit documents, the auditor should remember that:

A) audit documents should be kept on the client's premises so that the client can have access to them for reference purposes.
B) audit documents should be the primary support for the financial report being examined.
C) audit documents should be considered as a substitute for the client's accounting records.
D) audit documents should be designed to meet the circumstances and the auditor's needs on each engagement.