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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.
An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.
Management representation is a letter issued by a client to the auditor in writing as part of audit evidences. [1] The representations letter covers all periods encompassed by the audit report, and is dated the same date of audit work completion.
23: Analytical Review Procedures full-text: October 1978 24: Review of Interim Financial Information full-text: March 1979 25: The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-text: November 1979 26: Association with Financial Statements full-text: November 1979 27
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD).
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
An ISAE 3000 report generally consists of a description of the scope, the norm against which the report is tested, a description of the control framework and a detailed description of the risk management system and a control matrix consisting of the risks, the related control objectives and the related controls.