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 auditors in connection with audit done
Explain purchase register –
Audit Documentation As per SA 230
As per SA 230 -Audit documentation refers to the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached.
1 |
Record of Audit procedure performed |
2 |
Audit evidence obtained |
3 |
Conclusion reached |
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