Audit documentation

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 ISA 230 Audit Documentation, requires auditors to prepare and retain written documentation that:


• Provides a sufficient appropriate record of the auditor’s basis for the audit report.


• Provides evidence that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements.

• Assists the engagement team to plan and perform the audit.


•Assists members of the engagement team responsible for supervision to direct, supervise and review the audit work.


• Enables the engagement team to be accountable for its work.

• Retains a record of matters of continuing significance to future audits.

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