Question

Which of the following are important steps to document during an auditing process?

1) Specify and document what precisely is being audited.
2) Specify a purpose for the audit or an agenda to be covered.
3) Document the audit procedures to be followed.
4) Provide significant advance notice before an audit.

Answer 1

The important steps to document during an auditing process are specifying what is being audited, stating the purpose of the audit, and documenting the audit procedures.

Step-by-step explanation:

The important steps to document during an auditing process are:

1. Specify and document what precisely is being audited. This involves clearly defining the scope and objectives of the audit.
2. Specify a purpose for the audit or an agenda to be covered. This helps provide focus and direction to the audit process.
3. Document the audit procedures to be followed. This includes outlining the techniques, methods, and steps to be taken during the audit.

Providing significant advance notice before an audit may also be important, but it is not a step to document during the audit process itself.