April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AU-C 230 concerns the audit documentation the auditor is expected to prepare. See also other standards, laws, or regulations. (AU-C 230.01)
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.
AU-C Section 230.05 states that:
- The objective of the auditor is to prepare documentation that provides
- applicable legal and regulatory requirements.
(AU-C Section 230.05)
The auditor must prepare audit documentation, on a timely basis, in sufficient detail to provide evidence:
(AU-C 230.02)
The form and content of the audit documentation should be designed for the specific engagement.
Audit ...