Transcription of Audit Documentation - AICPA
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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.)]
The exercise of professional judgment is integral in applying the provisions of this section. For example, professional judgment is used in determining the quantity, type, and content of audit documentation consistent with this section..02 Other Statement on Auditing Standards contain specific documen-
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