pexels photo 4855559 1

Why all audit reasons and justifications need to be documented in audit working papers

All audit reasons and justifications need to be documented in the audit working papers because those working papers need to be sufficiently detailed and complete to enable an auditor with no previous experience of the audit to establish what work has been completed and how the conclusion were reached. This would become especially important if the auditor had to give evidence in the court of law regarding the audit. It should also be clear from the documentation in the file that the auditor’s conclusions are reasonable.



Leave a Comment

Your email address will not be published. Required fields are marked *

%d bloggers like this: