During the audit, documented information involving proprietary information was protected at all times. Which principle of maintaining audit work documents has been followed?

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The principle of confidentiality is vital in the context of audit work, especially when sensitive or proprietary information is involved. Ensuring that documented information is protected at all times means that those handling the documents understand the importance of keeping that information private and secure from unauthorized access or disclosure.

In audits, the confidentiality principle stipulates that auditors must not disclose any sensitive information obtained during the audit without proper authorization. This is critical for maintaining trust and protecting the interests of the organizations being audited. By adhering to this principle, auditors demonstrate their commitment to ethical standards and to safeguarding the integrity of the audit process.

The other principles play different roles in audit documentation but do not specifically speak to the protection of sensitive information as confidentiality does. For example, authorship pertains to the identification of who created the documents, conciseness relates to how succinctly information is presented, and relevance ensures that the information pertains directly to the audit objectives. However, none of these address the vital aspect of protecting proprietary information, which is why confidentiality is the correct choice here.

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