ISSAI Executive Summaries
ISSAI 1230 – Audit Documentation
This Practice Note provides supplementary guidance on ISA 230 – Audit Documentation.
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
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
|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:|
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ISA 230 is applicable to auditors of public sector entities in their role as auditors of financial statements.