Transcription of INTERNATIONAL STANDARD ON AUDITING 230 …
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INTERNATIONAL STANDARD ON AUDITING 230 …
ISA 230 142 INTERNATIONAL STANDARD ON AUDITING 230 audit DOCUMENTATION (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 Nature and Purposes of audit Documentation .. 2 3 Effective Date .. 4 Objective .. 5 Definitions .. 6 Requirements Timely Preparation of audit Documentation .. 7 Documentation of the audit Procedures Performed and audit Evidence Obtained .. 8 13 Assembly of the Final audit File .. 14 16 Application and Other Explanatory Material Timely Preparation of audit Documentation.
ISA 230 142 INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION (Effective for audits of financial statements for periods beginning on …
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