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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.
Analytical procedures, with conforming changes as of March 1, 2012: 03-10: 2017: Analytical procedures, with conforming changes as of October 1, 2017: 04-01: 2006: Assessing and responding to audit risk in a financial statement audit full-text: 04-02: 2009: Assessing and responding to audit risk in a financial statement audit, revised edition ...
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
It prescribes three levels of service: examination, [1] review, [2] and agreed-upon procedures. [3] It also prescribes two types of reports: Type 1, which includes an assessment of internal control design, and Type 2, which additionally includes an assessment of the operating effectiveness of controls. [4]
The examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor. In all matters relating to an assignment, an independence in mental attitude is to be maintained by the auditor or auditors.
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