Question

The type, quantity, and content of audit documentation varies with the circumstances of the audit. However,...

The type, quantity, and content of audit documentation varies with the circumstances of the audit. However, audit documentation typically includes ________.

- copies of client records examined by the auditor during the course of the engagement
- auditing procedures followed and the testing performed in obtaining audit evidence
- auditor's comments concerning the efficiency and competence of client management personnel
- evaluation of the efficiency and competence of the audit staff assistants by the partner responsible for the audit
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Answer #1

Option B is the answer

Audit documentation is subjective for different scenarios based on its type, quantity, it normally includes all the procedures and tests followed by the auditor.

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