Audit documentation（審計(jì)文件）是什么_2022年ACCA考試AA知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Audit documentation審計(jì)文件
【知識(shí)點(diǎn)】
Audit documentation審計(jì)文件
Audit documentation審計(jì)文件
Importance of audit documentation
(1) Provides evidence of the auditor’s basis for a conclusion about achievement of the overall objective.
(2) Provides evidence that the audit was planned and performed in accordance with ISAs and other legal and regulatory requirements.
(3) Assists the engagement team to plan and perform the audit.
(4) Provide details of work done for future reference.
(5) Assists team members responsible for supervision to direct, supervise and review audit work.
(6) Enables the team to be accountable for its work.
(7) Allows a record of matters of continuing significance to be retained.
(8) Enables the conduct of quality controls reviews and inspections.
(9) Encourage a methodical approach.
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注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第21講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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