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the type of audit opinion to be rendered based upon procedures performed. the audit procedures that will be performed each year for the client. how an auditor should think while performing audit procedures. objectives and procedures to be followed during the audit process. 46. Which one of the following is primary reason for documenting audit work? (Points: 4) to prevent litigation by other parties that question the audit performance. to provide a stand-alone medium that gives audit conclusions and supports the opinion. to supply a point of reference for all auditors performing the work subsequently. to supply a point of reference for all auditors performing the work subsequently. 47. Which of the following would most likely be considered intentional misapplication of accounting principles on financial statements? (Points: 4)