Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 62

The auditor should prepare audit documentation on a timely basis that would allow an experienced auditor¹ having no previous connection with the audit to understand:

 The nature, timing, and extent of auditing procedures performed to comply with GAAS and applicable legal and regulatory requirements;

 The results of the audit procedures performed and the audit evidence obtained; and

 The significant findings for issues that arose during the audit, the conclusions reached on those significant matters, and professional judgments made in reaching those conclusions.

(AU-C 230.08)