ISA 230 ‘Audit documentation states:
‘The objective of the auditor is to prepare documentation that provides:
(a) A sufficient and appropriate record of the basis for the auditor’s report; and
(b) Evidence that the audit was planned and performed in accordance with ISAs (UK and Ireland) and applicable legal and regulatory requirements.’
Briefly indicate what should be included as part of audit documentation and outline the implications for the audit team as to what to include and what to exclude