DocumentationDocumentation

Documentation

1. The auditor shall include in the audit documentation:[7]
   1. The overall audit strategy;
   2. The audit plan; and
   3. Any significant changes made during the audit engagement to the overall audit strategy or the audit plan, including significant changes to the nature, timing and extent of the planned direction and supervision of engagement team members and the review of their work,[8] and the reasons for such changes. (Ref: Para. A19‑A23)