[AU-C 230] Audit documantation(a.k.a. Working papers)

안녕하세요. 고라소니입니다.

AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.

도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.

---

 

■ Audit documentation(also known as working papers) should be sufficient to permit an experienced auditor with no prior connection to the audit to understand

(1) the audit procedures performed to comply with GAAS and other requirements,

(2) the results of the procedures,

(3) the evidence obtained,

(4) significant audit findings or issues,

(5) the conclusions reached, and

(6) significant judgments made in drawing the conclusions.