Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 60

The auditor must prepare audit documentation, on a timely basis, in sufficient detail to provide evidence:

 About the conclusions reached; and

 That the audit was planned and performed in accordance with GAAS and relevant legal and regulatory requirements.

(AU-C 230.02)

The form and content of the audit documentation should be designed for the specific engagement.

Audit documentation also:

 Helps the team plan the audit

 Provides information for supervisors to direct the audit

 Provides documentation for review

 Supplies backup that the team performed as required by standards

 Provides files to be used on future audits

 Provides documentation for internal review and inspections and external reviews

 Provides documentation for successor auditors

 Helps auditors understand prior year words