Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.
This video aims to help the viewers understand and review the standard for audit documentation.
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Contents:
0:00 - Start
0:45 - Definition and Nature of Audit Documentation
4:02 - Other Purposes of Audit Documentation
10:30 - Timely Audit Documentation
13:56 - Form, Content, and Extent of Documentation: Understandability
15:42 - Form, Content, and Extent of Documentation: Procedures
16:50 - Form, Content, and Extent of Documentation: Other Documentation
20:12 - Form, Content, and Extent of Documentation: Sample Documentation
23:10 - Departure from a Relevant Requirement
24:08 - Assembly of Final Audit File: Archiving
26:45 - Assembly of Final Audit File: Retention
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