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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.
2020-10-31: Windows: Proprietary commercial: No: Starting 2014 provide a free Excel add-in Easy2Analyse: QDAC.net. 4.3: 2015-05-15: Windows: Proprietary commercial: No: Available in full and auditfiles version Intrasoft Audit Support Computer Audit (Formerly known as ESKORT / SESAM) Intrasoft International: 7.5 [2] 2021-03-31: Windows ...
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.
The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...
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).
An open file format is a file format for storing digital data, defined by a published specification usually maintained by a standards organization, and which can be used and implemented by anyone. For example, an open format can be implemented by both proprietary and free and open source software , using the typical software licenses used by each.
Audit working papers: Documents required on an audit of a company's financial statements. The working papers are the property of the accounting firm conducting the audit. These papers are formally referred to as audit documentation or sometimes as the audit file.
The Security Log, in Microsoft Windows, is a log that contains records of login/logout activity or other security-related events specified by the system's audit policy. Auditing allows administrators to configure Windows to record operating system activity in the Security Log. The Security Log is one of three logs viewable under Event Viewer.