Audit documentation (also referred to as working papers) is the written record that forms the basis for the auditor's conclusions. Prior-year audit documentation can provide insight into an audit engagement that will be useful in planning the current year audit. Required a) Explain four (4) primary purposes of audit documentation? 8 Marks b) What is the responsibility of the auditor with respect to Ownership, Custody and 5 Marks Confidentiality of the audit working papers? c) What important planning information can an auditor learn when reviewing the prior year audit documentation of a client? 4 Marks d) Explain four (4) factors that an auditor should consider when evaluating the internal audit function of a client? 8 Marks