3.
of the following descriptions accurately defines audit documentation
A. The record of procedures performed by the auditor, and all evidential matters including
discussions with management and third parties.
B. The record of audit evidence obtained by the auditor and conclusions with regard to the
financial statements subject to audit
C. The record of a current nature of procedures performed by the auditor and all evidence,
matters and conclusions relevant to the audit
D. The record of audit procedures performed, relevant audit evidence obtained, and conclusions
the auditor reached
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Answer:
c
Explanation:
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