The preparation of audit documentation is an integral part of an auditors examination of financial statements. On a recurring engagement, auditors review the audit plans and audit documentation from the prior audit while planning the current audit to determine their usefulness for the current-year work.

(1) What records may be included in audit documentation?

(2) What factors affect the auditors judgment of the type and content of the audit documentation for a particular engagement?

3)What should be included in audit documentation to support auditors compliance with generally accepted auditing standards?