Nia 230
(Effective for audits of financial statements for periods beginning on or after December 15, 2009)
CONTENTS
Paragraph Introduction Scope of this ISA ........................................................................................ Nature and Purposes of Audit Documentation ............................................ EffectiveDate ............................................................................................. Objective .................................................................................................... Definitions .................................................................................................. Requirements Timely Preparation of Audit Documentation.............................................. Documentation of the Audit Procedures Performed and Audit Evidence Obtained ............................................................................... Assembly of the Final Audit File ................................................................ Application and Other Explanatory Material Timely Preparation of Audit Documentation.............................................. Documentation of the Audit Procedures Performed and Audit Evidence Obtained ............................................................................... A1 A2−A20 7 8−13 14−16 1 2−3 4 5 6
Assembly of the Final Audit File ................................................................ A21−A24 Appendix: Specific Audit Documentation Requirements in Other ISAs
InternationalStandard on Auditing (ISA) 230, “Audit Documentation” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.”
ISA 230
142
AUDIT DOCUMENTATION
Introduction
Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibility to prepareaudit documentation for an audit of financial statements. The Appendix lists other ISAs that contain specific documentation requirements and guidance. The specific documentation requirements of other ISAs do not limit the application of this ISA. Law or regulation may establish additional documentation requirements.
Nature and Purposes of Audit Documentation 2. Audit documentation that meetsthe requirements of this ISA and the specific documentation requirements of other relevant ISAs provides: (a) (b) 3. Evidence of the auditor’s basis for a conclusion about the achievement of the overall objectives of the auditor;1 and Evidence that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements.
Audit documentation serves a number ofadditional purposes, including the following: • • Assisting the engagement team to plan and perform the audit. Assisting members of the engagement team responsible for supervision to direct and supervise the audit work, and to discharge their review responsibilities in accordance with ISA 220.2 Enabling the engagement team to be accountable for its work. AUDITING Retaining a record of matters ofcontinuing significance to future audits. Enabling the conduct of quality control reviews and inspections in accordance with ISQC 13 or national requirements that are at least as demanding.4 Enabling the conduct of external inspections in accordance with applicable legal, regulatory or other requirements.
• • •
•
1
ISA 200, “Overall Objectives of the Independent Auditor and the Conductof an Audit in Accordance with International Standards on Auditing,” paragraph 11. ISA 220, “Quality Control for an Audit of Financial Statements,” paragraphs 15–17. ISQC 1, “Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements,” paragraphs 32–33, 35–38, and 48. ISA 220, paragraph 2.
2 3
4
143
ISA 230...
Regístrate para leer el documento completo.