Form, Content And Extent Of Audit Documentation

1

The size and complexity of the entity

2

The nature of the audit procedures to be performed.

3

The identified risks of material misstatement.

4

The significance of the audit evidence obtained.

5

The nature and extent of exceptions identified.

6

The need to document a conclusion or the basis for a conclusion not readily determinable from the documentation of the work performed or audit evidence obtained.

7

The audit methodology and tools used.