157. Identify the incorrect one:
Audit documentation serves a number of additional purposes, including the following:
a) Enabling the engagement team to be accountable for its work (but cannot be used an evidence against charges of negligence)
b) Retaining a record of matters of continuing significance to future audits
c) Enabling the conduct of quality control reviews
d) Enabling the conduct of Inspection.
Answer.a) Enabling the engagement team to be accountable for its work (but cannot be used an evidence against charges of negligence)
 
MCQ revised for better understanding:
Identify the incorrect one:
Audit documentation serves a number of additional purposes, including the following:
a)Enabling the engagement team to be accountable for its work but cannot be used a evidence against charges of negligence
b)Retaining a record of matters of continuing significance to future audits
c)Enabling the conduct of quality control reviews
d)Enabling the conduct of Inspection.
Answer:a)Enabling the engagement team to be accountable for its work but cannot be used a evidence against charges of negligence