DOCUMENTATION OF THE AUDIT PROCESS
DOCUMENTATION OF THE AUDIT PROCESS

Summary/Abstract: Documentation plays a key role in achieving the audit mission, both in terms of collecting the evidence that will support the auditor's opinion and in understanding the activities performed by the client.Audit documentation consists of materials (working papers) prepared by and for the auditor, or obtained and retained by him during the audit mission. They are the basis for formulating the audit opinion. However, working files serve as evidence in legal proceedings if the auditor is involved a law case in which his professionalism is contested. The auditor should document the situations that are important in providing evidence to support the audit opinion and evidence which show that the audit was conducted in accordance with the standards.

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