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ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in ...
The auditor's report is modified to include all necessary disclosures by either presenting the report subsequent to the report on the financial statements, or combining both reports into one auditor's report. The following is an example of the former version of adding a separate report immediately after the auditor's report on financial statements.
Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 full-text: December 1995 79: Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements full-text: December 1995 80: Amendment to Statement on Auditing Standards No. 31: Evidential Matter ...
Examples of legal and regulatory criteria are OECD principles, GDPR, MaRisk or GoBD. Carve-out method: Refers to a method according to which the internal control system of a sub-service provider is not included in the scope of the audit of the service provider. For the service provider's customer, an ISAE 3402 report with a CARVE-OUT is ...
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand.