Audit Documentation; Statement on auditing standards, 096

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.

Publication Date

2002

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Documentation -- Standards -- United States

Disciplines

Accounting | Taxation

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Audit Documentation; Statement on auditing standards, 096" (2002). Statements on Auditing Standards. 103.
https://egrove.olemiss.edu/aicpa_sas/103