Scope of application
- This Auditing Standard defines and guides the responsibility of the auditor auditing firms (hereinafter called "auditor") about documenting an audit record for an audit of a financial statement. The Annex to this Standard provides a list of other audit standards that contain specific requirements and guidelines on audit documentation. Specific regulations and guidance in other Auditing Standards do not limit the scope of this Standard. Laws and regulations may have other requirements regarding audit documentation.
Content and purpose of audit documentation and records
- Audit documentation that meets the requirements and guidelines of this Standard and those in other relevant audit standards that are relevant provided:
- Evidence of the establishment providing the auditor's conclusions about the achievement of the overall objective of the auditor in accordance with paragraph 11 of the Vietnamese Standards on Auditing 200;
- Evidence shows that the audit has been planned and performed in accordance with applicable audit standards, laws and regulations.
- Audit documents and records also serve a number of other purposes, including the following: To assist the audit team in planning and performing the audit;
- Assisting members of the engagement team in the engagement team to direct, oversee, and undertake reviews in accordance with paragraphs 15 - 17 of the Vietnamese Standards on Auditing 220;
- Helping the audit team to be able to account for their work;
- Retaining evidence of important issues for future audits;
- For the quality control review and inspection as specified in paragraphs 32 - 33, 35 - 38 and 48 VSQC1 Quality Control Standards;
- To serve examinations and inspections from outside as required by law and relevant regulations.
- The auditor and the firm shall comply with the requirements of this Standard in preparing and maintaining audit documentation.
The audited entity (customer) must possess certain knowledge of this International Standard in order to coordinate the work and handle relationships related to the preparation, use, and retention of documents and audit records. maths.
See full text Standard No. 230