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- Audit documentation that meets the requirements of this ISA and the specific documentation requirements of other relevant ISAs provides:
a. Evidence of the auditor’s basis for a conclusion about the achievement of the overall objectives of the auditor; and
b. Evidence that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements.
- Audit documentation serves a number of additional purposes, including the following:
a. Assisting the engagement team to plan and perform the audit.
b. Assisting members of the engagement team responsible for supervision to direct and supervise the audit work, and to discharge their review responsibilities in accordance with ISA 220.
c. Enabling the engagement team to be accountable for its work.
d. Enabling the conduct of quality control reviews and inspections in accordance with ISQC 1 or national requirements that are at least as demanding.
e. Enabling the conduct of external inspections in accordance with applicable legal, regulatory or other requirements.