The following requirements relate to Ms. Stitt's testimony about the audit workpapers:
(a) Based on your review of requirements in auditing standards related to auditor documentation why must auditors prepare audit documentation?
(b) Discuss the concept of "experienced auditors" as described in auditing standards and highlight how that concept relates to the form, content, and extent of audit documentation.
(c) Summarize the requirements in auditing standards for identifying the preparer and reviewer of audit documentation. Is Ms. Stitt's testimony consistent with those requirements? Briefly explain.
(d) Summarize the responsibilities for reviewing audit documentation as described in auditing standards.