Question

Ordinarily, audit documentation can be provided to someone else only with the express permission of the client.

A) True
B) False

Answer 1

Audit documentation is confidential and can only be shared with third parties with the express permission of the client, making the statement true.

Step-by-step explanation:

The statement that audit documentation can be provided to someone else only with the express permission of the client is True. Audit documentation, which may include work papers, reports, and other materials related to the audit, is considered confidential. The auditor has a professional obligation to maintain the confidentiality of client information unless specific, informed consent is obtained from the client or as required by law.