Purpose Of Audit Documentation

1

Assisting the engagement team to plan and perform the audit

2

Assisting members of the engagement team to direct and supervise the audit work, and to discharge their review responsibilities.

3

Enabling the engagement team to be accountable for its work.

4

Retaining a record of matters of continuing significance to future audits.

5

Enabling the conduct of quality control reviews and inspections

6

Enabling the conduct of external inspections or peer reviews in accordance with applicable legal, regulatory, or other requirements