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L5pp_Audit%20documentations%20(students)

L5pp_Audit%20documentations%20(students) - AUDIT...

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1 AUDIT DOCUMENTATION square5 The auditor should prepare, on a timely basis, audit documentation that provides: square5 (a) A and record of the basis for the auditor’s report; and square5 (b) Evidence that the audit was performed in accordance with HKSAs and applicable legal and regulatory requirements
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2 HKSA AUDIT DOCUMENTATION square5 Auditors should document matters which are important in providing evidence to support the audit opinion.
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3 DOCUMENTATION square5 “Documentations” means the working papers prepared by and for, or obtained and retained by the auditors in connection with the performance of an audit. square5 Means budleafse The record of audit procedures performed, budleafse relevant audit evidence obtained, and budleafse conclusions the auditor reached HKSA230 square5 “working papers” or “workpapers”
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4 WORKING PAPERS square5 Working papers have these functions: budleafse basis for planning next audit budleafse a record of accumulated and the results of the tests budleafse data for determining the of audit report budleafse basis for review by supervisors and partners
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