CISA Information System Auditing Process Practice Question

Which of the following is the PRIMARY purpose of audit working papers?

Answer choices

Why each option matters

Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.

Correct answer & explanation

✓

To provide a basis for the audit report

Working papers document audit procedures, evidence, and conclusions to support the audit opinion.

Answer analysis

For each option: why learners choose it and why it is or isn't the right answer here.

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To facilitate peer review of the audit
Why it's wrong here
Peer review is a secondary benefit; working papers primarily evidence the auditor's basis for conclusions. It is tempting because working papers are indeed reviewed by engagement quality reviewers, and it would be correct if the question asked about a use rather than the primary purpose.
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To serve as a legal record of the audit
Why it's wrong here
Legal admissibility is incidental; working papers exist to document the evidence supporting the audit opinion. It is tempting because they can be subpoenaed, and it would be correct if the question concerned litigation support rather than the primary purpose.
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To store historical data for future audits
Why it's wrong here
Retention for future audits is a by-product; working papers primarily support the current audit's conclusions. It is tempting because standards require retention periods, and it would be correct if the question asked why working papers are kept rather than their primary purpose.
✓
To provide a basis for the audit report
Why this is correct
Working papers document the evidence gathered, procedures performed and conclusions reached, forming the evidential foundation on which the auditor's opinion rests. This satisfies the primary purpose by supporting the audit report, rather than serving as a management record or operational tool.

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