Discuss the purposes of audit documentation


Response to the following questions:

1. Distinguish between attention-directing analytical procedures and those intended to eliminate or reduce detailed substantive procedures.

2. List the purposes of audit documentation and explain why each purpose is important.

3. For how long does the Sarbanes-Oxley Act require auditors of public companies to retain audit documentation?

If possible, please give examples to better understand your answers.

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Auditing: Discuss the purposes of audit documentation
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