Auditing Standards Board to Issue Audit Documentation Exposure Draft.
Position | Brief Article |
At its upcoming June meeting, the Auditing Standards Board will consider and is expected to approve for issuance an exposure draft entitled Audit Documentation. The exposure draft will include a proposed statement on auditing standards that will replace SAS No. 41, Working Papers. This proposed SAS will be significantly more specific than SAS No. 41. Among other things, it will provide a framework within which the auditor can exercise professional judgment in determining the nature and extent of audit documentation needed to comply with professional standards. The proposed standard will likely introduce the concept that audit documentation should (a) enable a reviewer with relevant knowledge and experience to determine from the information contained therein the nature, timing, extent and results of auditing procedures performed, and the evidence obtained, and (b) indicate who performed and reviewed...
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