Hamed,the Audit Head of KMN Company, a paper and glass company in Muscat, reminded all their audit staff that audit documentations must contain sufficient information. Which of the following is NOT addressed by ensuring sufficiency in documentation?

a.

It will help in the assessment of the risks involved in the audit process

b.

It will identify who and when is audit work performed

c.

It will enable understanding of the evidence obtained and support conclusions reached

d.

It will enable understanding of the nature, timing and results of the procedures performed