Audit documentation

Audit documentation records the procedures performed, relevant evidence obtained and conclusions reached. It enables an experienced auditor with no previous connection to understand the work, significant matters and judgements. Documentation includes who performed and reviewed the work and when, as required. It supports supervision and review and provides evidence that the audit was planned and performed in accordance with relevant requirements. The form and extent vary with the nature of work, the significance of matters and the need to document professional judgements.