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Audit documentation is the auditor's record of work performed and conclusions reached on an audit engagement. 1. What are the functions of audit documentation? 2.

Audit documentation is the auditor's record of work performed and conclusions reached on an audit engagement.

1. What are the functions of audit documentation?

2. List and describe the various types of audit documents.

3. What factors affect the auditor's judgment about the form, content, and extent of audit documentation for a particular engagement?

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