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Auditing Standard ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information
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- In applying ASA 230,[11] the auditor shall include in the audit documentation: (Ref: Para. A117–A120)
- Matters identified, relevant discussions with personnel, and conclusions reached with respect to:
- Fulfillment of responsibilities relating to relevant ethical requirements, including those related to independence.
- The acceptance and continuance of the client relationship and audit engagement.
- The nature and scope of, and conclusions resulting from, consultations undertaken during the audit engagement and how such conclusions were implemented.
- If the audit engagement is subject to an engagement quality review, that the engagement quality review has been completed on or before the date of the auditor’s report.
- Matters identified, relevant discussions with personnel, and conclusions reached with respect to:
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