Which of the following is not a primary purpose of audit documentation?

2)             The following questions that were adapted from the CPA exam concern audit documentation. For each question, selected the best answer and then explain why it is better than all the alternatives. Your explanations should address all the possible alternatives presented in the question.

  1. Which of the following is not a primary purpose of audit documentation?
  2. To coordinate the audit.
  3. To assist in preparation of the audit report.

iii)           To support the financial statements.

  1. To provide evidence of the audit work performed.

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