Staff Auditor Mock Interview

Practice 25 Staff Auditor interview questions covering risk assessment, compliance testing, and audit methodology.

Question 15 of 25

What is the purpose of audit documentation?

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Ryan Brown created and launched MockQuestions in 2008.

This is a technical question to see if you are able to articulate the information that is gathered in the field to support the audit. According to auditing standards (pronouncement AU-C Section 230), the two primary purposes of audit documentation are 1) to provide evidence to support the auditor's conclusion and 2) to provide evidence that the audit was planned and performed appropriately

Ryan Brown

Ryan Brown created and launched MockQuestions in 2008.

"There are a couple of important purposes of audit documentation. First, the documentation needs to support the conclusion that the auditor reached in the audit report. Secondly, the documentation serves as evidence that the audit was planned and performed in accordance with generally accepted auditing standards."

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