Which of the following is a primary objective of working paper documentation in an audit?

Question: Which of the following is a primary objective of working paper documentation in an audit?

Answer options:

• To dictate the terms of the engagement letter. ✅ To provide a basis for reviewing the work of other team members.
• To serve as a marketing tool for the audit firm.
• To replace the need for client management representations.

Correct answer: To provide a basis for reviewing the work of other team members.

Explanation: CAS 230, Audit Documentation, states that working papers provide evidence of the auditor's basis for a conclusion and evidence that the audit was performed in accordance with CASs and applicable legal and regulatory requirements. A key benefit is facilitating the review and supervision of audit work.