April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Sources | Statements on Auditing Standards (SASs) 122, 123, and 128. |
Source: AU-C 230.06
AU-C Section 230.05 states that:
…the 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 ...