ACCA Audit and Assurance (F8) Practice Exam 2026 – The Complete All-in-One Guide to Achieve Exam Success

The factor that does not affect the form and content of the audit documentation is the completion of substantive procedures on the profit and loss (P/L) statement. Audit documentation is primarily influenced by factors such as the nature of the audit procedures, which outlines the specific strategies implemented during the audit, the size and complexity of the entity being audited, which dictates the extent and detail of documentation required, and the nature and extent of exceptions encountered during the audit, as these require careful recording to substantiate audit conclusions.

While the completion of substantive procedures is indeed an important aspect of the audit process, it pertains to the execution of audit tasks rather than influencing how the documentation is structured or what it contains. The documentation should reflect the audit work performed, the rationale behind audit judgments, and evidence obtained, independent of whether specific substantive procedures have been completed or not. As a result, the completion status of procedures does not impact the overarching requirements for documentation specified in auditing standards.