Question

Which of the following is not a category of audit documentation?

Multiple Choice

• Temporary files.

• Audit administrative files.

• Current documentation files.

• Permanent files.

Answer 1

Option A is the answer

Preparation of audit documentation is one of the integral part in the auditor's way of examining the financial statements. Audit documentation refers to the records obtained /procedures employed by the auditors in the performance of an audit and conclusions drawn by them based on such documentation.