ISA 230 – Audit Documentation That Stands Up to Scrutiny

Audit documentation is more than a compliance exercise — it is the primary evidence of the work performed, the judgements made, and the conclusions reached. ISA 230 Audit Documentation goes to the heart of audit quality by setting clear expectations for what must be documented, how it must be documented, and why it matters. This session focuses on the absolute importance of proper audit documentation, drawing on real-world lessons from disciplinary proceedings and court cases where auditors were required to defend their work long after the audit file was closed. Participants will explore how inadequate documentation can undermine even technically sound audit work, and how well-prepared working papers serve as an auditor’s strongest line of defence. The webinar will equip auditors with practical insights into documenting professional judgement, evidencing compliance with standards, and creating audit files that can withstand regulatory review, litigation, and hindsight scrutiny.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below: