“No Documentation = No Work Done” Audit

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No Documentation No Work Done Audit Documentation- The Saviour -By Bharat Sonkhiya Day and Date: Thursday 7th December, 2023 ICAI-JAIPUR BRANCH 1 Expectation Gap in Audit Knowledge Gap Performance Gap Evolution Gap Attest Function

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01
“No Documentation = No Work Done” Audit Documentation- The Saviour -By Bharat Sonkhiya Day and Date: Thursday 7th December, 2023 ICAI-JAIPUR BRANCH 1<br>
02
Expectation Gap in Audit
Knowledge Gap
Performance Gap
Evolution Gap Attest Function Corporate Failure
Fraud
Failure Impact in Company Audit What is the Need to discuss Audit Documentation 2<br>
03
Audit Documentation- (SA 230) Audit documentation means the record of:
audit procedures performed
relevant audit evidence obtained and
conclusions the auditor reached
(terms such as “working papers” or “workpapers” are also sometimes used) Self- Speaking 3<br>