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 )