
Which ONE of the following is NOT a reason why assurance providers record their work?
Select ONE answer:
- To help the assurance team plan and perform the engagement
- To retain a record of matters of continuing significance to the engagement
- To enable an experienced assurance provider to carry out quality control reviews
- To confirm the terms of the engagement
Show your workings to arrive at your answer, and explain and justify your reasons:
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
This multiple-choice question is suitable for Accounting KS5 classes.
The answer is 4
- Not correct
- Not correct
- Not correct
- Correct – Confirming the terms of the engagement is done in the engagement letter and does not constitute a reason for assurance providers to record their work.

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