Documentation is an Important Criteria for Audit Quality Assurance
Keywords:
Small and medium-sized business, classification criteria, business entity, simplified accounting, plan of accounts, accounting policyAbstract
Audit documentation is one of the most important conditions for its competent conduct, because the purpose of the audit is to confirm the reliability of financial statements. The auditor should document information that is important to provide evidence supporting the audit opinion and to demonstrate that the audit was conducted in accordance with international auditing standards. This article is dedicated to the description of this process.
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