NAA2527. Evidence and Documentation in the Digital Age

As paper documentation disappears, both at the client and the auditor, the risks and rewards of embracing technology when developing an audit plan are critical to engagement efficiency and effectiveness. This session explores ideas to improve your audit documentation and comply with applicable professional standards while ensuring your electronic audit evidence is relevant, sufficient, and supports your audit opinion.

Learning Objectives:

• Recall the professional standard requirements applicable to audit documentation
• Recall the professional standard requirements applicable to audit evidence
• Identify best practices related to audit documentation in audit firm quality management