… Audit documentation provides evidence that the audit complies with the Australian Auditing Standards.  … But the audit documentation may nevertheless provide evidence of the auditor’s exercise of professional …

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

… The form, content and extent of audit documentation depend on factors such as:  The size and complexity of the entity.  The nature of the audit procedures to be performed.  The identified risks of material misstatement.  The significance of the audit evidence obtained.  The nature and extent of exceptions …

… Audit documentation means the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached …

… Preparing sufficient and appropriate audit documentation on a timely basis helps to enhance the quality of the audit and facilitates the effective review and evaluation of the audit evidence obtained and conclusions reached before the …

… ASA 220 requires the auditor to review the audit work performed through review of the audit … not imply a need for each specific working paper to include evidence of review.  The requirement, however, means …

… The audit documentation for the audit of a smaller entity is generally less extensive than … or instruct members of an engagement team, or to provide evidence of review by other members of the team (for …

… If, in exceptional circumstances, the auditor performs new or additional audit procedures or draws new conclusions after the date of … The new or additional audit procedures performed, audit evidence obtained, and conclusions reached, and their effect …

… The completion of the assembly of the final audit file after the date of the auditor’s report is an administrative process that does not … relating to the file assembly process.  Documenting audit evidence that the auditor has obtained, discussed and agreed …

… This objective of the auditor is to prepare documentation that provides:  A sufficient and appropriate record of the basis for the auditor’s report;  and Evidence that the audit was planned and performed in …