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ACCA AA审计工作底稿标准
文章来源：ACCA全球官网
发布时间：2021-10-09 11:28
阅读：643次
This article is about audit working papers.Auditors should prepare and organise their working papers in a manner that helps the auditor carry out an appropriate audit service.The auditor should avoid preparing or accumulating unnecessary working papers,and should therefore avoid making extensive copies of the client’s accounting records.It is worth noting at this stage that it is neither necessary nor practicable for the auditor to document every matter considered during the audit.
Audit documentation needs to be understood for both Audit and Assurance(AA)and Advanced Audit and Assurance(AAA).
The auditing standards【点击免费下载>>>更多ACCA学习相关资料】
ISA 230,Audit Documentation states that the objective(1)of the auditor is to prepare documentation that provides:
A sufficient and appropriate record of the basis for the auditor’s report,and
Evidence that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements.
The auditor should prepare the audit documentation on a timely basis and in such a way so as to enable an experienced auditor,having no previous connection with the audit,to understand:
The nature,timing,and extent of the audit procedures performed to comply with ISAs and applicable legal and regulatory requirements
The results of the audit procedures and the audit evidence obtained,and
Significant matters arising during the audit,the conclusions reached and significant judgments made in reaching those conclusions.
In documenting the nature,timing,and extent of audit procedures performed,the auditor should record the identifying characteristics of the specific items or matters being tested.
The auditor should document discussions of significant matters with management and others on a timely basis.
If the auditor has identified information that contradicts or is inconsistent with the auditor’s final conclusion regarding a significant matter,the auditor should document how the auditor addressed the contradictions or inconsistency in forming the final conclusion.
Where,in exceptional circumstances,the auditor judges it necessary to depart from a basic principle or an essential procedure that is relevant in the circumstances of the audit,the auditor should document how the alternative audit procedures performed achieve the objective of the audit,and,unless otherwise clear,the reasons for the departure.
In documenting the nature,timing,and extent of audit procedures performed,the auditor must record:
The identifying characteristics of the specific items or matters tested
Who performed the audit work and the date such work was completed,and
Who reviewed the audit work and the date and extent of such review(2).
The auditor should complete the assembly of the final audit file on a timely basis after the date of the auditor’s report.
After the assembly of the final audit file has been completed,the auditor should not delete or discard audit documentation before the end of its retention period.
When the auditor finds it necessary to modify existing audit documentation or add new audit documentation after the assembly of the final file has been completed,the auditor should,regardless of the nature of the modifications or additions,document:
The specific reasons for making them,and
When and by whom they were made and reviewed.
When exceptional circumstances arise after the date of the auditor’s report that require the auditor to perform new or additional audit procedures,or that lead the auditor to reach new conclusions,the auditor should document:
The circumstances encountered
The new or additional audit procedures performed,audit evidence obtained,and conclusions reached,and their effect on the auditor’s report
When and by whom the resulting changes to audit documentation were made,and(where applicable)reviewed.
The requirements of the ISA guide the auditor to produce audit documentation that is of an acceptable standard.Understanding and applying the requirements will protect the auditor from unwelcome and unnecessary litigation.
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