Question

Which of the following information should be included in audit documentation? a. Procedures performed. b. Audit evidence examined. c. Conclusions reached with respect to relevant financial statement assertions. d. All of this information should be included.

Answer 1

Answer:

This standard establishes general requirements for documentation the auditor should prepare and retain in connection with engagements conducted pursuant to the standards of the Public Company Accounting Oversight Board (\"PCAOB\"). Such engagements include an audit of financial statements, an audit of internal control over financial reporting, and a review of interim financial information. This standard does not replace specific documentation requirements of other standards of the PCAOB.

Explanation:

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