Transcription of Audit Documentation - AICPA
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Audit Documentation - AICPA
Audit Documentation2029AU Section 339 Audit Documentation (Supersedes SAS No. 96.)Source: SAS No. section 9339 for interpretations of this for audits of financial statements for periods ending on or afterDecember 15, purpose of this section is to establish standards and provide guid-ance on Audit Documentation . The exercise of professional judgment is integralin applying the provisions of this section. For example, professional judgmentis used in determining the quantity, type, and content of Audit documentationconsistent with this Statement on Auditing standards contain specific documen-tation requirements (see appendix A [paragraph .36]). Additionally, specificdocumentation or document retention requirements may be included in otherstandards (for example, government auditing standards ), laws, and regulationsapplicable to the auditor must prepare Audit Documentation in connection witheach engagement in sufficient detail to provide a clear understanding of thework performed (including the nature, timing, extent, and results of Audit pro-cedures performed), the Audit evidence obtained and its source, and the conclu-sions reached.
2030 The Standards of Field Work.06 Audit documentation includes, for example, audit programs,2 analy- ses, issues memoranda, summaries of significant findings or issues, letters of confirmation and representation, checklists, abstracts or copies of important
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