Audit Documentation Requirements
What Should Be Documented?
Audit documentation should be sufficiently detailed so that an experienced auditor with no prior involvement can understand the work performed, evidence obtained, and conclusions reached.
- Nature, timing, and extent of procedures performed.
- Results of audit procedures.
- Evidence supporting significant findings.
- Professional judgments made.
- Conclusions reached.
Tip
If a conclusion is important enough to influence the audit opinion, it should be clearly documented.
Summary
Well-prepared documentation allows another experienced auditor to understand exactly how the engagement was performed.