STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

SAS no. 103 establishes standards and provides guidance for auditors to follow when documenting their work during audits of private companies. It is effective for audits of financial statements of ...

The CA Institute has come up with a revised implementation guide to the auditing standard (SA230) on ‘audit documentation’. This has been done to provide practical implementation guidance to auditors ...