DocumentationDocumentation

Documentation

1. The auditor shall include in the audit documentation:[6] (Ref: Para. A64)
   1. The matters that required significant auditor attention as determined in accordance with paragraph 9 of this Auditing Standard, and the rationale for the auditor’s determination as to whether or not each of these matters is a key audit matter in accordance with paragraph 10 of this Auditing Standard;
   2. Where applicable, the rationale for the auditor’s determination that there are no key audit matters to communicate in the auditor’s report or that the only key audit matters to communicate are those matters addressed by paragraph 15 of this Auditing Standard; and
   3. Where applicable, the rationale for the auditor’s determination not to communicate in the auditor’s report a matter determined to be a key audit matter.

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