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ASA 330 - The Auditor’s Responses to Assessed Risks - October 2009
Documentation (Ref: Para. 28)Documentation (Ref: Para. 28)
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Documentation (Ref: Para. 28)
- The form and extent of audit documentation is a matter of professional judgement, and is influenced by the nature, size and complexity of the entity and its system of internal control, availability of information from the entity and the audit methodology and technology used in the audit.