ISA 230 Documentation

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ISA 230 Documentation is one of the International Standards on Auditing. 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 the audit evidence resulting from the audit work in order to support the auitor's opinion.

[edit] Methods of recording

  • Narrative notes
  • Organisation charts
  • Internal control questionnaires (ICQs)
  • Flowcharts

[edit] See also

  • Internal control valuation questionnaires (ICEs)
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