What is the purpose of audit documentation?

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This is a technical question to see if you are able to articulate the information that is gathered in the field to support the audit. According to auditing standards (pronouncement AU-C Section 230), the two primary purposes of audit documentation are 1) to provide evidence to support the auditor's conclusion and 2) to provide evidence that the audit was planned and performed appropriately.

"There are a couple of important purposes of audit documentation. First, the documentation needs to support the conclusion that the auditor reached in the audit report. Secondly, the documentation serves as evidence that the audit was planned and performed in accordance with generally accepted auditing standards."

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"Audit documentation is the auditor's property. It is the working papers of the audit engagement which the auditor may use in the event of any legal charges raised on the auditor. These are evidence of work performed by the auditor that stands as evidence of his due diligence in the performance of his duties as an auditor."

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Great! How do you ensure that your documentation is precise and accurate?

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