ISA 230 – Audit documentation

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Audit documentation is more than just a set of working papers, it serves as the foundation for audit quality, accountability, and transparency. ISA 230 sets out the requirements for how auditors should record the work they perform, the evidence they gather, and the conclusions they reach. Without proper documentation, even a well-executed audit may fail to demonstrate compliance with professional standards.

This refresher course takes you through the essentials of ISA 230 with a balance of theory and practice. You will explore what needs to be documented, how to structure working papers, and how reviewers evaluate the sufficiency of audit files. Real-world examples will highlight good and poor practices, giving you practical insight into strengthening your documentation.