每条路都很难走，但是一旦选择了，就一定要走下去。备考ACCA考试，一定要熟练掌握重要考点，东奥小编今天为大家整理了AA考试科目相关考点，赶快来看一下吧。

【内容导航】

 Audit documentation 审计工作底稿

【知识点】

 Audit documentation 审计工作底稿

 Audit documentation 审计工作底稿

Audit documentation is governed by ISA 230 Audit Documentation.

It is the record of:

(1) Audit procedures performed

(2) Relevant audit evidence obtained

(3) Conclusions reached

The term ‘working papers’ / ‘work papers’ are often used.

The auditor shall prepare audit documentation on a timely basis.

Importance of audit documentation

(1) Provides evidence of the auditor’s basis for a conclusion about achievement of the overall objective.

(2) Provides evidence that the audit was planned and performed in accordance with ISAs and other legal and regulatory requirements.

(3) Assists the engagement team to plan and perform the audit.

(4) Provide details of work done for future reference.

(5) Assists team members responsible for supervision to direct, supervise and review audit work.

(6) Enables the team to be accountable for its work.

(7) Allows a record of matters of continuing significance to be retained.

(8) Enables the conduct of quality controls reviews and inspections.

(9) Encourage a methodical approach.

Form and content of audit documentation

ISA230 requires working papers to:

(1) Be sufficiently complete and detailed.

(2) Provide an overall understanding of the audit.

Auditors should use judgement as to the content of working papers.

General rule of audit documentation

What would be necessary to provide an experienced auditor, with no previous connection with the audit:

(1) An understanding of the work performed.

(2) The results of audit procedures.

(3) Audit evidence obtained.

(4) Significantly matters arising during the audit.

(5) Conclusions reached.

不为模糊不清的未来担忧，只为清清楚楚的现在努力。2021年ACCA考试备考，希望大家都能拼尽全力。

注：以上内容来自Joyce老师基础精讲班第21讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

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