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Scope

Definitions of Terms

Objective of AU-C Section 230

Requirements

Requirement for Audit Documentation

Form, Content, and Extent of Audit Documentation

Ownership and Confidentiality

Standardization of Audit Documentation

Preparation of Audit Documentation

Quality of Audit Documentation

Audit Documentation Deficiencies

Documentation Requirements in Other Sections

Interpretations

Providing Access to or Copies of Audit Documentation to a Regulator

AU-C 230 Illustrations