Question

which item would have the least impact on the content and extent of audit documentation

Answer 1

Audit documentation is the documentation of procedures that are performed by auditors.

This is an incomplete question as you didn't give the options. Therefore, an overview of audit documentation will be provided. Audit documentation is also referred to as a working paper or audit working paper. They are the documentation of procedures that are performed by auditors.

Some of the documents that are required for audit documentation include:

• Reports on the payroll.
• List of every bank transaction.
• The general ledger.
• The trial balance of the company.
• The copies of all the legal documents.

Audit documentation is vital to aid the performance and the planning of the audit.

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