Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 70

All audit documentation should have certain basic information, such as the following:

1 HeadingName of clientDescription of audit documentation, such as:Proof of cash—Fishkill Bank & Trust CompanyAccounts receivable—confirmation statisticsPeriod covered by engagementFor the year ended …

2 An index numberAll audit documentation should be numbered for easy reference. Audit documentation is identified using various systems, such as the following:AlphabeticalNumbersRoman numeralsGeneral ledger account numbersA combination of the preceding

3 Preparer and reviewer identificationIdentification of person who prepared audit documentation and date of preparation:If the client prepared the audit documentation, this should be noted. Person who checked papers also should be identified.Identification of person who reviewed the audit documentation and date of review.

4 Explanation of symbolsSymbols used in the audit documentation should be explained. Symbols indicate matters such as the following:Columns were footed.Columns were cross-footed.Data were traced to original sources.

5 Source of informationThe audit documentation should indicate source of information:Client recordsClient personnel