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Audit Documentation

Updated: Dec 28, 2022


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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