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Audit documents
anhtuan
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Audit documents
Audit documents
▸ are kept by the client for easy reference for their accounting staff.
▸ should be considered as a substitute for the clients accounting records.
▸ are designed to facilitate the review and supervision of the work performed by the audit team by a reviewing partner.
▸ prepared during the engagement are the property of the client once the audit bill is paid.
Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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are designed to facilitate the review and supervision of the work performed by the audit team by a reviewing partner.
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anhtuan
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This calls for a celebration
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