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About At Lecture 4 Audit Documentation (FEU - Mkti)
This document discusses the standards for audit documentation according to PSA 230 Redrafted. It outlines that audit documentation should: 1) Provide evidence of the auditor's conclusion and that the audit was planned and performed according to standards. 2) Be prepared on a timely basis to assist the audit team in planning, supervision, accountability, and quality control reviews. 3) Include a record of audit procedures, evidence obtained, and conclusions, in a form that allows an experienced auditor to understand the nature, timing, and results of the audit procedures.
Detailed Information
Author: | ['R'] |
---|---|
Publication Year: | 2021 |
Pages: | 5 |
Language: | English |
Format: | |
Price: | FREE |
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