Meaning of Audit documentation - as per SA 230
Document is a piece of written paper, printed paper, or content saved in electronic format. For our Audit purpose Document refers to working paper or work paper kept by the ...
Following are the nature of documentation: 1 Evidence of Planning and performed accordance with SAs It is nature...
Purpose Of Audit Documentation
Following are the purpose of documentation : 1 Assisting the engagement team to plan and perform the audit ...
Form, Content And Extent Of Audit Documentation
The form, content and extent of audit documentation depend on factors such as: 1 The size and complexity of the entity 2 ...
Examples Of Audit Documentation
Following are some of examples of audit evidences 1 Audit programs 2 Analyses 3 ...
Audit procedure is series of action plan taken by auditor in the process of conducting audit .Sometime audit procedure and audit programs are used as same. Following are the...
What is Audit File? Audit file – One or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit do...
Assembly Of The Final Audit File
SQC 1 requires firms to establish policies and procedures for the timely completion of the assembly of audit files. An appropriate time limit within which to complete the assembl...
Some Examples of changes in Assembly Of The Final Audit File
As we know the maintaining audit file is an administrative job . Following are some example of changes, which can be done in the audit files. But remember this changes are allow...
Documentation Of Significant Matters And Related Significant Professional Judgments
Judging the significance of a matter requires an objective analysis of the facts and circumstances. An important factor in determining the form, content and extent of audit doc...
Complete Memorandum Or Audit Documentation Summary
This is summary and conclusion of audit documentation. Completion memorandum is a summary of audit documentation. Completion memorandum describes following 1. The significa...
Ownership of Audit Documentation
Standard on Quality Control (SQC) 1 provides that, unless otherwise specified by law or regulation, audit documentation is the property of the auditor. He may at his discretion, ma...
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