documents Flashcards
documents (primary purpose to support basis of auditor’s report/assurance that followed gaas)
Principal support for auditor’s report, Assistance in planning, conducting, and supervision of audit, Accountability, Useful info.
sufficient and appropriate doc
Include evidence that working paper have been reviewed. accounting records Agree to f/s
working paper
procedure that applied and conclusion reached in audit engament.
pcoab
documents completion date is 45 following the FR release date.. retention for 7 areas.
auditing standards
doc completion date is 60 days following the FR realize date
auditing standards (non-issuer)
doc completion date is 60 days following the FR realize date.. retention for 5 years.