Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 264

The auditor should document the following:

 The overall responses to address the assessed risks of misstatement at the financial statement level

 The nature, timing, and extent of further audit procedures

 The linkage of those procedures with the assessed risks at the relevant assertion level

 The results of the audit procedures

 The conclusions reached with regard to the use in the current audit of audit evidence about the operating effectiveness of controls that was obtained in a prior audit

 Basis for not using external confirmations

 Agreement of financial statements with underlying accounting records

(AU-C 330.30–.33)