ISA 230 – Audit Documentation


International Standard on Auditing 230: Audit Documentation requires auditor to document the aspects of audit engagement as and when they happen. Each standard has certain requirements what to document, however, ISA 230 covers the documentation responsibility of auditor in general.

Executive Summary

Auditor is required to maintain an audit file in which he shall document the findings and facts concerning audit engagement and the procedures applied by the auditor to achieve audit objectives. Audit documentation serves as an evidence that audit was conducted as per the requirements of ISAs in addition to other benefits of documentation. Auditor shall document the procedures, resultant audit evidence obtained and conclusions reached on the basis of evidence. Auditor must document how he ensures the compliance of ISAs and in case if there is any departure then how alternate approach achieved audit objectives.