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ASA 230 - Audit Documentation - October 2009
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibility to prepare audit documentation for an audit of a financial report. Appendix 1 lists other Auditing Standards that contain specific documentation requirements and guidance. The specific documentation requirements of other Auditing Standards do not limit the application of this Auditing Standard. Law or regulation may establish additional documentation requirements.