Case Journal 11.1

Case Journal 11.1 - [The Runners Shop] [September 21, 2010]...

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[The Runners Shop] [Hung Kuang] [September 21, 2010] Requirement [1] One purpose of audit documentation is to help plan the audit. This is important due to the fact that much of the necessary audit information required for planning an audit is included in audit documentation. These documents may include information about internal controls, the audit program, and the results of previous years’ audits. Another purpose is to have a record of accumulated evidence and the results of audit tests. This documentation helps to ensure that the audit was carried out in accordance with proper auditing standards. An additional purpose of audit documentation is to provide data for producing the correct type of audit report. The evidence accumulated from this data helps auditors to decide whether or not the audit report is prepared appropriately. Finally, audit documentation can provide a good review by supervisors and partners. Proper documentation can show supervisors whether or not the audit work was
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This note was uploaded on 11/28/2010 for the course ACIS 4414 taught by Professor Staff during the Fall '08 term at Virginia Tech.

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Case Journal 11.1 - [The Runners Shop] [September 21, 2010]...

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