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Audit working papers are the property of the auditor. In order to keep professional ethic , it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law , the examples are court order , for public interest and so on.
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
In the audit planning stage, audit evidence is the information that the auditor considers when determining the most effective and efficient approach for the audit. [8] For example, reliability of internal control procedures, and analytical review systems.
The curriculum audit gave the board all of the answers it needed to identify its role in boosting student learning and test assessments. The board needs to get busy, do the work, and require ...
Many audit-specific routines are used such as sampling. Provides documentation of each test performed in the software that can be used as documentation in the auditor’s work papers. Audit specialized software may perform the following functions: Data queries. Data stratification. Sample extractions. Missing sequence identification.
The Louisiana Legislative Auditor's Office reviewed the financial statements of the Student Tuition Assistance and Revenue Trust Program, or START, for the year ending Dec. 31, 2023.
Example: If the grade release date for your passing Audit section was February 5, 2010 and Business Environments Concepts' section date was April 8, 2010, this means in order to retain credit for Audit you must pass the remaining sections on or before August 5, 2011, otherwise exam credit for this section expires and the remaining sections ...
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