Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 75

Some of the more common audit documentation deficiencies are failure to:

 Express a conclusion on the account being analyzed.

 Explain exceptions noted.

 Obtain sufficient information for note disclosure.

 Reference information.

 Update and revise permanent file.

 Post adjusting and reclassification journal entries to appropriate audit documentation.

 Indicate source of information.

 Promptly review audit documentation prepared by assistants.

 Sign or date audit documentation.

 Foot client-prepared schedules.

 Explain tick marks.