… In principle, compliance with the requirements of this Auditing Standard will result in the audit documentation … and appropriate in the circumstances.  Other Australian Auditing Standards contain specific documentation … that are intended to clarify the application of this Auditing Standard in the particular circumstances of those …

The audit documentation for the audit of a smaller entity is generally less extensive than that for the audit of a larger entity.  Further, in the case of an audit where the engagement partner performs all the audit work, the documentation will not …

… This Auditing Standard deals with the auditor’s responsibility to … for an audit of a financial report.  Appendix 1 lists other Auditing Standards that contain specific documentation … guidance.  The specific documentation requirements of other Auditing Standards do not limit the application of this …

… evidence that the audit complies with the Australian Auditing Standards.  However, it is neither necessary nor … opinion under the circumstances specified in the Australian Auditing Standards.   In relation to requirements that apply … professional scepticism in accordance with the Australian Auditing Standards.  For example, in relation to accounting …

… in accordance with the requirements of the Australian Auditing Standards until: The end of seven years after the …

… and conclusions reached, there is any individual relevant Auditing Standard objective that the auditor cannot achieve …

… The requirements of the Australian Auditing Standards are designed to enable the auditor to achieve the objectives specified in the Australian Auditing Standards, and thereby the overall objectives of … than in rare and exceptional circumstances, the Australian Auditing Standards call for compliance with each requirement …

When preparing audit documentation, the auditor of a smaller entity may also find it helpful and efficient to record various aspects of the audit together in a single document, with cross‑references to supporting working papers as appropriate.  Examples …

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 auditor’s report is …

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 …