ASA 230 - Audit Documentation - April 2006
Confidentiality, Safe Custody, IntegrityConfidentiality, Safe Custody, Integrity, Accessibility and Retrievability of Audit Documentation
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Confidentiality, Safe Custody, Integrity, Accessibility and Retrievability of Audit Documentation
37 The auditor shall adopt appropriate procedures for maintaining the confidentiality, safe custody, integrity, accessibility and retrievability of the audit documentation.
38 Under quality control requirements for firms issued by a professional accounting body, firms are required to establish policies and procedures to maintain the confidentiality, safe custody, integrity, accessibility and retrievability of audit documentation. Engagement teams are ordinarily entitled to rely on the firm’s systems, unless information provided by the firm or other parties suggests otherwise (see ASA 220 for further guidance).