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 auditor'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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