. . topic
map of accounting and auditing . .
concept > auditing
concept > auditing issue
> audit documentation
class
/ concept name |
audit
documentation |
sub-class of |
auditing issue . |
other names |
working papers, workpapers, current audit file,
|
definition |
record of audit procedures performed, relevant audit
evidence obtained, and conclusions the auditor reached.
|
is the subject of |
standard
. auditing standard . ISA 230 Audit
Documentation .
|
instances |
audit programs . analyses .
issues memoranda . summaries of significant
matters . letters of confirmation and
representation . checklists . correspondence
.
|
further reading |
ISA
230 Audit Documentation .
|
notes
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.