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Executive Summary:

ISSAI 1230 – Audit Documentation


This Practice Note provides supplementary guidance on ISA 230 – Audit Documentation.

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors


ISA 230 deals with the auditor's responsibility to prepare audit documentation for an audit of financial statements. The Appendix in the ISA lists other ISAs that contain specific documentation requirements and guidance.

Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to

  • Documentation of the audit procedures performed and audit evidence obtained;
  • Assembly of the final audit file;
  • Confidentiality and transparency issue;
  • Specific considerations regarding documentation for public sector auditors with a judicial role.
Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee


Approved at XIXth Congress of INTOSAI, Mexico 2007


Related Documents - Executive Summaries:
Related Documents - ISSAI Full Versions:
Related Documents - Others:

ISA 230 is applicable to auditors of public sector entities in their role as auditors of financial statements.

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