Audit documentation – An overview of ISA
Working papers are our vehicle of communication to the reviewers of the audit file and regulators. International Auditing Standards require sufficient audit documentation in each audit file and if it is not documented it will consider as not done.
• What does sufficient documentation mean?
• What should be in our work papers?
• How much is necessary?
The Objective of this session is to answer these questions and make a proper understanding to the readers on the importance of audit documentation in line with International Auditing Standards.

ISA 505 - External Confirmations

Reliability of audit evidence is influenced by its source and by its nature. The external confirmations received directly by the auditor may be more reliable than evidence generated internally by the entity. This session is planned with the objective of assisting the attendees in designing and performing external confirmation procedures to obtain relevant and reliable audit evidence.