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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  .




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notes



topic map of accounting and auditing, an ontology

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.