49 paragraphs found
… 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 … was planned and performed in accordance with Australian Auditing Standards and applicable legal and regulatory …
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 …
ASA 220 requires the auditor to review the audit work performed through review of the audit documentation. [8] The requirement to document who reviewed the audit work performed does not imply a need for each specific working paper to include evidence of …
… a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory … The business environment in which the entity operates; and Auditing and financial reporting issues relevant to the …
Audit documentation may be recorded on paper or on electronic or other media. Examples of audit documentation include: Audit programs. Analyses. Issues memoranda. Summaries of significant matters. Letters of confirmation and representation. …
… This Auditing Standard also applies, as appropriate, to an audit …
… audit procedures performed to comply with the Australian Auditing Standards and applicable legal and regulatory …
The auditor shall assemble the audit documentation in an audit file and complete the administrative process of assembling the final audit file on a timely basis after the date of the auditor’s report. …
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 involve the performance of new audit procedures or the drawing of new conclusions. Changes may, however, be made to …