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On the record

From written communications with clients, to recording substantive tests and conducting audit completion reviews, the importance of adequate documentation simply cannot be over emphasised, as Michael Scott highlights.

Documentation. As an auditor, you simply can’t get away from it – or its importance. This starts before the firm can even accept an audit engagement. As well as complying with ISA 210 Agreeing the terms of audit engagements, engagement letters (and disengagement letters) must be easy for clients to understand, while procedures for acceptance, continuance and cessation must be easy for staff to follow – and all related documentation kept up-to-date.

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The need for additions, deletions and enhancements to written communications with clients can be driven by a myriad of internal and external factors. As well as regulatory developments (of which there have been many over the past few years) updates can be driven by changes to the terms of engagement of the assignment, to remuneration, and to other matters such as the scope and context of the assignment...

This is an extract from an article in the July/August 2014 edition of Audit & Beyond, the magazine of the Audit and Assurance Faculty.

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