Sufficient audit documentation is required to enable an experienced auditor, having no previous connection with the audit, to understand:
- The nature, timing, and extent of the audit procedures performed;
- The results of performing those procedures and the audit evidence obtained; and
- Significant matters arising during the audit, the conclusions reached thereon; and significant professional judgments made in reaching those conclusions.
Audit documentation for a smaller entity is generally less extensive than that for the audit of a larger entity.
For example, various aspects of the audit could be recorded together in a single document, with cross-references to supporting working papers, as appropriate.
It is not necessary for the auditor to document:
- Every minor matter considered, or every professional judgment made, in an audit; and
- Compliance with matters for which compliance is demonstrated by documents included within the audit file. For example, an audit plan on file demonstrates that the audit was planned, and a signed engagement letter demonstrates that the auditor has agreed to the terms of the audit engagement.
需要有足够的审计文件，以使之前与相关审计无关的有经验审计师能够理解到：
- 所执行的审计程序的性质、时间和范围。
- 执行这些程序的结果和获得的审计证据；以及
- 审计过程中出现的重大事项，就此得出的结论；以及在得出这些结论时作出的重大专业判断。
小型实体的审计文件通常没有大型实体的审计文件广泛。
例如，审计的各个方面可以一起记录在一份文件中，并酌情交叉引用辅助工作文件。
审计师也没有必要记录：-
- 在审计中所考虑的每一个小问题，或做出的每一个专业判断；以及
- 在审计档案中包含的文件所证明的事项的合规性。例如，档案中的审计计划表明审计是有计划的，签署的业务约定书表明审计师已同意审计业务的条款。
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