Syllabus B6
Audit Documentation 14 / 14
Why Document?
1:01
Importance of Documentation
Timely Preparation
Form, Content And Extent
1:03
Standardised Audit Documentation
Learning Question
Documenting Techniques
1:10
Electronic Working Papers (EWP)
Permanent v Current File
1:44
Significant Audit Matters
Confidentiality & Safe Custody
0:51
Retention of Working Papers
Ownership
0:32
Examiners Article
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B. Planning and risk assessment
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C1 & 2. Internal Controls
C. Internal control