Audit documentation represents the auditor's accumulation of evidence and conclusions reached on an audit engagement. Prior-year audit documentation can provide insight into an audit engagement that will be useful in planning the current year audit. Required a) Explain four (4) primary purposes of audit documentation? 8 Marks b) What is the responsibility of the auditor with respect to Ownership, Custody and Confidentiality of the audit working papers? c) What important planning information can an auditor learn when reviewing the prior year audit documentation of a client? d) Explain four (4) factors that an auditor should consider when evaluating the internal audit function of a client? 8 Marks