Chapter 5, Problem 90FF

a.

To determine

Introduction: Audit documentation is a process of document preparation where an auditor clearly explains about the audit procedure. The details of evidence gathered, and the analytical procedure is included in the audit document which an auditor considers while assessing the documents submitted by the company.

To define:The purpose of audit standards in promoting the audit quality and its underlying principles.

b.

To determine

Introduction: Audit documentation is a process of document preparation where an auditor clearly explains about the audit procedure. The details of evidence gathered, and the analytical procedure is included in the audit document which an auditor considers while assessing the documents submitted by the company.

To define:Tthe audit evidence that is necessary for opening on the client’s financial statement.

c.

To determine

Introduction: Audit documentation is a process of document preparation where an auditor clearly explains about the audit procedure. The details of evidence gathered and the analytical procedure is included in the audit document which an auditor considers while assessing the documents submitted by the company.

To define:The way by which audit documentation provides the evidence to ensure audit quality.

d.

To determine

Introduction: Audit documentation is a process of document preparation where an auditor clearly explains about the audit procedure. The details of evidence gathered, and the analytical procedure is included in the audit document which an auditor considers while assessing the documents submitted by the company.

To define:The audit activities which are conducted during the audit opinion formulation process to provide reasonable assurance about a client’s financial statements.

e.

To determine

Introduction: Audit documentation is a process of document preparation where an auditor clearly explains about the audit procedure. The details of evidence gathered, and the analytical procedure is included in the audit document which an auditor considers while assessing the documents submitted by the company.

To define:The way by which professional judgment and ethical decision making contribute to audit quality.