A. The following is an excerpt from the Journal of Accountancy dated 1 June 2017. For many staff auditors, the very mention of working paper review is enough to make their hair stand on end. No matter how thoroughly they perform an audit procedure, they know if their documentation does not reflect what they 've done, they can expect review comments from their supervisor. This is a vital lesson that is instilled in auditors from the beginning of their careers: Insufficient documentation represents a failure to comply with Generally Accepted Auditing Standards (GAAS). That lesson has never been more relevant than it is today. (Source: Ahava Z. Goldman, CPA, CGMA; Charles E. Landes, CPA; and Carl R. Mayes Jr., CPA I June 2017, Journal of Accountancy) REQUIRED: (a) Explain TWO (2) importance of documentation in an audit engagement. (4 Marks) (b) Describe THREE (3) factors that affect the form, content and the extent of audit documentation. (6 Marks)