Questions -
1. What are the purpose or function of audit documentations?
2. What records may be included in audit documentations?
3. What factors affect the auditors' judgment of the type and content of the audit documentation for a particular engagements?
4. What should be included in audit documentation to support auditors' compliance with GAAS?
5. How can auditors make the most effective use of the prior-year audit plans in a recurring audit?