Audit documentation provides evidence that the audit complies with the ISAs. However, it is neither necessary nor practicable for the auditor to document every matter considered, or professional judgment made, in an audit. Further, it is unnecessary for the auditor to document separately (as in a checklist, for example) compliance with matters for which compliance is demonstrated by documents included within the audit file. For example the existence of an adequately documented audit plan demonstrates that the auditor has planned the audit.
Which one of the following is not an objective of audit planning?
A . To determine the scope of the engagement
B . To ensure appropriate attention is devoted to the important areas of the audit
C . To identify potential problems and resolve them on a timely basis
D . To assign work to members of the audit team
Answer: A
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