Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 63

Audit documentation should include:

 Who reviewed specific audit work and the date and extent of the review

 Who performed the audit work and the date the work was completed

 Identifying characteristics of specific items tested

(AU-C 230.09)

Audit documentation should also include abstracts or copies of significant contracts or agreements that involved audit procedure. (AU-C 230.10)