Define Audit documentation is records or documentation of procedures performed, the relevant audit evidence obtained..

Example of audit documentation:

Objective of the documentation is a unsufficient and unappropriate record of the basis for the auditor's report.

Data for determining the proper type of audit report is one of the purpose of the audit documentation

Audit files are owned by:

Example of external documents:

Requirements for retention of audit documentation are based on auditing standards and sarbanes - oxley Act.

Purpose of the audit documentation:

Sarbanes-Oxley Act requires records of Private Companies be retained for a minimum of five years.

The confidentiality of audit files was stated by AICPA.

Audit documentation should be in sufficient detail to provide a clear understanding of the work performance

types of audit files :

Auditing Standards requires records of Private Companies be retained for a minimum of five years.

ISA stands for:

Sarbanes-Oxley Act requires auditors of Public Companies to maintain audit files for a minimum..

Audit documentation should not include the sufficient information to fulfill the audit objectives.

Example of audit documentation is external documents that auditor prepare in Microsoft Word, or other applications

"The detailed description of the results of the four evidence decisions for a specific audit" is recorded on an:

Audit documentation should possess certain characteristics. Which of the following is not of the characteristics ?