This course covers Auditing Standard: ASA 230 Audit Documentation.
An experienced auditor should be able to look at an audit file, understand and replicate the audit work that was done and come to the same conclusions.
This course will cover:
- The ASA 230 documentation requirements
- An overview of the documentation requirements contained in other ASAs
- Examples of poorly documented work-papers and suggest recommendations for improvements
This one hour online course forms part of the FastClass short course suite.
Learning objectives
- Outline the key documentation requirements contained in ASA 230 Audit Documentation
- Apply the relevant Australian auditing standards to each phase of the audit for smaller entities
- Apply ‘sufficient’ documentation for specific work-paper examples
Audience
This course is suitable for auditors and public practitioners.
