What is Experienced auditor standard?
In short
Audit documentation must be detailed enough for an experienced auditor with no previous connection to the audit to understand the procedures performed, the evidence obtained, the conclusions reached and the significant judgments made.
Key takeaways
- It covers who performed and reviewed the work and when.
- Significant findings and how they were resolved must be documented.
- Oral explanations alone aren't sufficient support for the work.
Where it's tested
AUD: Written Representations & Completing the Audit — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
Management refuses to sign the written representation letter at the conclusion of the audit. What is the appropriate response?