Evidence – Knowsia

AA – L2 – SA – Q3.5 – Audit Documentation Reasons

True/false on reasons for audit documentation.

Question

Regarding the reasons for preparing audit documentation, select whether each of the following statements are true or false.

To retain a record of matters of continuing significance to future audits
A True
B False
To provide evidence of audit work carried out in the event of a legal dispute
C True
D False
To enable an experienced auditor to carry out engagement quality reviews
E True
F False

Answer

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Tags: Audit Documentation, Evidence, ICAG, Quality Review
Level: Level 2

Topic: Audit and Assurance Evidence

AA – L2 – SA – Q3.4 – Audit Risk Definition

Best description of audit risk.

Question

Which of the following best describes audit risk?

A That the audit will not be completed in time

B That the client will wish to propose the removal of the auditor

C That the auditor will not have sufficient senior staff available

D That the auditor will give the wrong opinion in his report

Answer

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Tags: Audit Documentation, Evidence, ICAG, Quality Review
Level: Level 2

Topic: Audit and Assurance Evidence

Tag (SQ): Evidence

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AA – L2 – SA – Q3.5 – Audit Documentation Reasons

True/false on reasons for audit documentation.

AA – L2 – SA – Q3.4 – Audit Risk Definition

Best description of audit risk.

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AA – L2 – SA – Q3.5 – Audit Documentation Reasons

True/false on reasons for audit documentation.

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AA – L2 – SA – Q3.4 – Audit Risk Definition

Best description of audit risk.

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