CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-7

Definitions.................................. 8

Nature of Audit Documentation..................... 9-10

Form, Content and Extent of Audit Documentation........ 11-13

Documentation of the Identifying Characteristics of Specific Items or Matters Being Tested 14-15

Significant Matters............................. 16-21

Documentation of Inability to Comply with Mandatory Requirements 22-25

Identification of Preparer and Reviewer............... 26-27

Assembly of the Final Audit File.................... 28-34

Changes to Audit Documentation in Exceptional Circumstances after the Date of the Auditor’s Report 35-36

Confidentiality, Safe Custody, Integrity, Accessibility and Retrievability of Audit Documentation 37-38

Conformity with International Standards on Auditing...... 39