Audit documentation means the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as “working papers” or “workpapers” are also sometimes …

Audit file means one or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific …

Experienced auditor means an individual (whether internal or external to the firm) who has practical audit experience, and a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory requirements; The …

(Ref: Para. 1) This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation requirements. The list is not a substitute for considering the requirements and related application and other explanatory …

This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010.   [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …

This Auditing Standard applies to:  an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …

This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.  …

This Auditing Standard deals with the auditor’s responsibility to prepare audit documentation for an audit of a financial report.  Appendix 1 lists other Auditing Standards that contain specific documentation requirements and guidance.  The specific …

Audit documentation that meets the requirements of this Auditing Standard and the specific documentation requirements of other relevant Australian Auditing Standards provides:  Evidence of the auditor’s basis for a conclusion about the achievement of the …