March 2020
Intermediate to advanced
928 pages
29h 45m
English
Content preview from Wiley Practitioner's Guide to GAAS 2020
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4AU-C 230 Audit Documentation
Requirement for Audit Documentation
Form, Content, and Extent of Audit Documentation
Standardization of Audit Documentation
Preparation of Audit Documentation
Quality of Audit Documentation
Audit Documentation Deficiencies
Documentation Requirements in Other Sections
Providing Access to or Copies of Audit Documentation to a Regulator
SCOPE
AU-C 230 concerns the audit documentation the auditor is expected to prepare. See also other standards, laws, or regulations. (AU-C 230.01)
DEFINITIONS OF TERMS
Source: AU-C 230.06. For definitions related to this standard, see Appendix A, “Definitions of Terms”: Audit documentation, Audit file, Documentation completion date, Experienced auditor, Report release date.
OBJECTIVE OF AU-C SECTION 230
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 the audit was planned and performed in accordance with GAAS and applicable legal and regulatory requirements.
(AU-C Section 230.05)
REQUIREMENTS
Requirement for Audit Documentation
The auditor must prepare audit documentation, on a timely basis, in sufficient detail to provide evidence:
- About the conclusions reached; and
- That the audit was planned and performed in accordance with GAAS ...
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