AS 1215: Audit Documentation - PCAOB
Among other things, audit documentation includes records of the planning and performance of the work, the procedures performed, evidence obtained, and conclusions reached by the auditor. Audit documentation also may be referred to as work papers or working papers.
Audit documentation: Tips for getting it right - Journal of ...
2017年6月1日 · Using these resources, the firm can: Train its personnel on the Audit Documentation standard using a PowerPoint presentation with speaker notes; Facilitate proper consideration of documentation matters during the firm's internal inspection; Provide personnel with sample working papers from the AICPA; and.
Audit Documentation - What Is It, Examples, Checklist, Purpose
2024年8月21日 · Audit documentation is the documentation of the procedures carried out by auditors, the evidence they collect, and the conclusions they draw based on their work. It proves the reliability of an auditor's opinion in an audit report as it …
Audit Documentation | Definition | Purposes - Accountinguide
Audit documentation, also known as audit working paper, is the record of procedures auditors perform, relevant audit evidence obtained during their audit work and the conclusion they form based on the audit evidence gathered.
Audit documentation: Provides the principal support for the representation in report that the auditor performed the audit in accordance ally accepted auditing standards. Provides the principal support for the opinion expressed the financial information or the assertion to the effect that cannot be expressed.
4 strategies for efficient, effective audit documentation
2017年11月1日 · Complying with the requirements of the Audit Documentation standard while implementing the best practices discussed here will help your firm perform high-quality work while increasing your efficiency.
Introduction. Scope of This Section. .01 This section addresses the auditor's responsibility to prepare audit doc-umentation for an audit of financial statements. The exhibit, "Audit Documen …