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What are the documents needed for auditing?
When preparing for an audit, you need to counter-check and ensure that all the transaction documents, such as check books, purchases invoices, sales receipts, journal vouchers, bank statements, tax returns, petty cash records and inventory records are in order.
How do you audit documents?
Key information in audit documentation: The following is the key information that should have in the audit documentation: The nature of information or data that being prepared or documents. Timing including the audit period that covers, and the date prepare. Name of the auditor who prepares audit working papers.
What documents do auditors usually look at?
Bring financial records like bank statements, credit card statements, receipts, invoices, and journal entries. Your auditor will use the records to test for accuracy and discover errors.
What are the requirements for an effective audit?
Prerequisites for an effective audit are an effective audit firm and team. The firm needs sound procedures; the team needs an understanding of the company and industry, together with judgement, objectivity and independence of mind.
What is audit documentation and why is it important to a quality audit?
Audit documentation also facilitates the planning, performance, and supervision of the engagement, and is the basis for the review of the quality of the work because it provides the reviewer with written documentation of the evidence supporting the auditor's significant conclusions.
What documentation is included in audit working papers?
Audit working papers refer to the documents that prepare by or use by auditors as part of their works. Those documents include the summary of the client's nature of the business, business process flow, audit program, documents or information obtained from the client as well as audit testing documents.
What is included in audit working papers?
Audit working papers refer to the documents that prepare by or use by auditors as part of their works. Those documents include the summary of the client's nature of the business, business process flow, audit program, documents or information obtained from the client as well as audit testing documents.
How do you reference audit working papers?
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Numbering and cross-referencing working papers — YouTubeYouTubeStart of suggested client of suggested clip
Numbering and cross-referencing working papers — YouTube
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