SA 230
The Standard on Auditing governing audit documentation — what must be in the file, in enough detail that an experienced auditor with no prior connection to the engagement could understand the work performed.
Related terms
- Working Paper
The document that records the procedure performed, the evidence examined, and the conclusion reached — the primary record of audit work, reviewed and signed off before the file closes.
- Audit Evidence
Information an auditor uses to support a conclusion — documents, confirmations, recomputation, observation. The standard of evidence is that it be sufficient and appropriate, not merely present.
- SA 500
The general Standard on audit evidence — what makes evidence sufficient and appropriate.
- SA 200
The Standard setting out the overall objectives of an independent auditor and the nature of an audit conducted under the Standards on Auditing.
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