Audit working papers
Audit working papers are the documents which record all audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations.wikipedia
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Audit evidence
Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers.
ISA 230 Documentation
ISA 230 Audit Documentation
In order to keep professional ethic, it cannot reveal to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.
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.
Financial statement
financial statementsfinancial reportingfinancial report
Audit
auditingauditorspaper trail
Property
propertiesproprietarypatrimony
Audit working papers are the property of the auditor.
Auditor
auditing firmauditionAuditor-General
Audit working papers are the property of the auditor.
Professional ethics
professional misconductethicsprofessional ethic
In order to keep professional ethic, it cannot reveal to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.
Law
legallawslegal theory
In order to keep professional ethic, it cannot reveal to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.
Court order
orderorderscourt ruling
In order to keep professional ethic, it cannot reveal to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.
Public interest
public goodpublic interest grouppublic-interest
In order to keep professional ethic, it cannot reveal to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.
Flowchart
flow chartflowchartsflow charts
The forms of documentation may be flowchart, manual, narrative note, checklist, or questionnaire.
User guide
manualmanualsuser manual
The forms of documentation may be flowchart, manual, narrative note, checklist, or questionnaire.
Checklist
Checklistssequencesheets
The forms of documentation may be flowchart, manual, narrative note, checklist, or questionnaire.
Questionnaire
questionnairesfood frequency questionnairesinstrument to measure
The forms of documentation may be flowchart, manual, narrative note, checklist, or questionnaire.
Working paper
working papersdiscussion papersworking-paper