CHAPTER 1: AUDIT DOCUMENTATION (PSP_DAT5BDEC2020)
CHAPTER 1: AUDIT DOCUMENTATION Hello and welcome guys to our blog ! Glad you came by. We wanted to welcome you and let you know we appreaciate you spending time here at the blog very much <3 Content Creator: 1) NURUL HIDAYAH BINTI MD SHAMSHURI (10DAT18F2011) 2) MUHAMMAD IFTIKHAR BIN MOHAMAD HANIFFA (10DAT18F2029) 3) MAISARAH BINTI IBRAHIM (10DAT18F2037) 4) ZAINUR ATIKA BINTI ZAWAWI (10DAT18F2047) 5) MELANIE ATHINA BINTI ERWIN MUKRIZ ( 10DAT18F2076) Assalamualaikum dan selamat sejahtera.. Introduction to Audit Documentation. • Audit documentation is the principal record of the basis for the auditor‟s conclusions and provides the principal support for the representations in the auditor‟s report. • “Documentation means the material (working papers) prepared by and for, or obtained and retained by the auditor in connection with the performance of the audit. Working papers may be in the form of data stored on paper, film, electronic media or other media.” ISA 230 • Audit documentation