Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 55

Audit documentation should include:

 Compliance and ethical issues identified

 How those issues were resolved

 Conclusions on independence compliance

 Discussions that support those conclusions

 Conclusions reached regarding the acceptance and continuance of audit engagements

 Nature and scope of consultations undertaken during the course of the audit engagement

 Conclusions resulting from those consultations

(AU-C 220.25)

In addition, the engagement quality control reviewer should document:

 That the firm’s engagement quality control procedures were performed

 The date the engagement quality control review was completed

 An affirmation that the reviewer is not aware of any unresolved matters that would cause the reviewer to believe that the judgment and conclusions of the engagement team were inappropriate.

(AU-C 220.26)