PPT: Audit Documentation | Auditing and Ethics for CA Intermediate PDF Download

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AUDIT DOCUMENTATION 
& REPORTING REQUIREMENTS
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AUDIT DOCUMENTATION 
& REPORTING REQUIREMENTS
“Document”
• a written or printed paper 
that bears the original, 
official, or legal form of 
something and can be 
used to furnish decisive 
evidence or information. 
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AUDIT DOCUMENTATION 
& REPORTING REQUIREMENTS
“Document”
• a written or printed paper 
that bears the original, 
official, or legal form of 
something and can be 
used to furnish decisive 
evidence or information. 
“Documentation”
• refers to the act or an 
instance of the supplying 
of documents or 
supporting references or 
records 
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AUDIT DOCUMENTATION 
& REPORTING REQUIREMENTS
“Document”
• a written or printed paper 
that bears the original, 
official, or legal form of 
something and can be 
used to furnish decisive 
evidence or information. 
“Documentation”
• refers to the act or an 
instance of the supplying 
of documents or 
supporting references or 
records 
“Documentation” in Audit
• refers to the record of audit 
procedures performed, 
relevant audit evidence 
obtained, and conclusions 
the auditor reached (terms 
such as “working papers” 
or “work papers” are also 
sometimes used). 
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AUDIT DOCUMENTATION 
& REPORTING REQUIREMENTS
“Document”
• a written or printed paper 
that bears the original, 
official, or legal form of 
something and can be 
used to furnish decisive 
evidence or information. 
“Documentation”
• refers to the act or an 
instance of the supplying 
of documents or 
supporting references or 
records 
“Documentation” in Audit
• refers to the record of audit 
procedures performed, 
relevant audit evidence 
obtained, and conclusions 
the auditor reached (terms 
such as “working papers” 
or “work papers” are also 
sometimes used). 
Understand the purpose
Understand the purpose
of audit documentation.
of audit documentation.