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Statements on Auditing Standards

Auditing -- Documentation -- Standards -- United States

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Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

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Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force Jan 2005

Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force

Statements on Auditing Standards

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Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.

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