DocumentationDocumentation

Documentation

1. The auditor shall include in the audit documentation:[4]
   1. Issues identified with respect to compliance with relevant ethical requirements and how they were resolved.
   2. Conclusions on compliance with independence requirements that apply to the audit engagement, and any relevant discussions with the firm that support these conclusions.
   3. Conclusions reached regarding the acceptance and continuance of client relationships and audit engagements.
   4. The nature and scope of, and conclusions resulting from, consultations undertaken during the course of the audit engagement. (Ref: Para. A36)
2. The engagement quality control reviewer shall document, for the audit engagement reviewed, that:
   1. The procedures required by the firm’s policies on engagement quality control review have been performed;
   2. The engagement quality control review has been completed on or before the date of the auditor’s report; and
   3. The reviewer is not aware of any unresolved matters that would cause the reviewer to believe that the significant judgements the engagement team made and the conclusions it reached were not appropriate.

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