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Which of the following is  not a primary purpose of audit working papers? To assist in preparation...

Which of the following is  not a primary purpose of audit working papers?

To assist in preparation of the audit report.

To coordinate the examination.

To decrease the need for substantive procedures.

To provide evidence of the audit work performed.

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Answer #1

Answer) to decrease the need for substantive procedures

Audit working papers provide support to the audit work done so that the assurance can be provided that the audit was performed in accordance with the relevant auditing standards. They show the audit was: Properly planned; Carried out properly.

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