ISA 230

ISA 230 – Nature and Purposes of Audit Documentation

Audit documentation that meets the requirements of this ISA and the specific documentation requirements of other relevant ISAs provides …

ISA 230 – Objective

The objective of the auditor is to prepare documentation that provides:

  1. A sufficient and appropriate record of the basis for the auditor’s report; and
  2. Evidence that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements.

ISA 230 – Definitions

For purposes of the ISAs, the following terms have the meanings attributed below:

Audit documentation

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) …

ISA 230 – Requirements

Timely Preparation of Audit Documentation

The auditor shall prepare audit documentation on a timely basis

Documentation of the Audit Procedures Performed and Audit Evidence Obtained

Form, Content and Extent of Audit Documentation:

The auditor shall prepare audit documentation that is sufficient to enable an experienced auditor, having no previous connection with the audit, to understand …


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