Which of the following best describes one of the primary objectives of audit documentation? A. Provide additional support of recorded amounts to the client. B. Defend against claims of a deficient audit. C. Provide reasonable assurance that the audit was conducted in accordance with auditing standards. D. Provide a basis for reviewing the work of subordinates. Auditors generally allocate the preliminary judgment about materiality to the: A. income statement only. B. income statement and balance sheet. C. balance sheet only. D. statement of cash ows Which of the following is the best reason for management to emphasize fraud prevention and deterrence? A. Collusion is impossible to detect. B. It is often more effective and economical for companies to focus on fraud prevention and deterrence rather than on fraud detection. C The AICPA requires management to implement a fraud prevention program. D. All of the above are equally valid reasons