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  2. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in ...

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Audit Documentation full-text: January 2002 97: Amendment to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text: June 2002 98: Omnibus Statement on Auditing Standards-2002 full-text: September 2002 99: Consideration of Fraud in a Financial Statement Audit full-text: October 2002 100

  4. ISA 230 Documentation - Wikipedia

    en.wikipedia.org/wiki/ISA_230_Documentation

    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.

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Auditing revenue in certain industries, new edition as of June 1, 2001 full-text: 06-02: 2004: Auditing revenue in certain industries, with conforming changes as of May 1, 2004 full-text: 06-03: 2005: Auditing revenue in certain industries, with conforming changes as of May 1, 2005 full-text: 06-04: 2006

  6. Business continuity and disaster recovery auditing - Wikipedia

    en.wikipedia.org/wiki/Business_continuity_and...

    A good DR audit will include a review of existing MOA and contracts to ensure that the organization's legal liability for lack of performance in the event of disaster or any other unusual circumstance is minimized. Agreements pertaining to establishing support and assisting with recovery for the entity are also outlined.

  7. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    There are now audit professionals who specialize in security audits and information systems audits. With nonprofit organizations and government agencies, there has been an increasing need for performance audits, examining their success in satisfying mission objectives [citation needed].

  8. Can I just throw out those old documents in my basement? We ...

    www.aol.com/just-throw-those-old-documents...

    The documents you file with your tax return or use to prepare it, including W-2 forms, 1099s, receipts and expense records, “can usually be tossed after seven years,” Gallegos said.

  9. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.

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