Documentation – Meaning
In the process of audit, the auditor should
document matters which are important in providing sufficient evidence that the
audit was carried out in accordance with the basic principles governing an
audit. The records maintained and preserved in the audit process are called as
Documentation. Documentation in this connection refers to audit note book and
audit working papers. Working papers are prepared or obtained by the auditor.
It may be in the form of extracts, photocopy of documents, representation and
explanation from the management.
·
Audit
Programme
·
Analysis
·
Issues
memorandum
·
Summaries
of significant matters
·
Letters of
confirmation and representation
·
Checklists
·
Correspondendces
concerning significant matters.
Related Topics
Privacy Policy, Terms and Conditions, DMCA Policy and Compliant
Copyright © 2018-2023 BrainKart.com; All Rights Reserved. Developed by Therithal info, Chennai.