Documentation refers to working papers kept by the auditor as regards audit planning, procedures performed, information and explanations obtained from client and conclusions drawn from the work performed.
Objectives of Documentation:
1: Assist in planning and performance of audit
2: Assist in supervision and review of audit work
3: Record the audit evidence resulting from the audit work performed to support the auditor's opinion , including representation that the examination was conducted in accordance with the International standards on auditing…!
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