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**Objective Type Question:** Which of the following best describes audit documentation? ...

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Accounting

**Objective Type Question:**
Which of the following best describes audit documentation?
A) The process of preparing financial statements
B) The final audit opinion rendered by auditors
C) The detailed testing of transactions conducted by auditors
D) The records and evidence obtained by auditors to support their audit findings and conclusions
Choose the correct option that defines audit documentation.

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