Auditing and Assurance Standards Board has issued Revised Implementation Guide to SA 230, “Audit Documentation” on 03.12.2018. Standard on Auditing (SA) 230, “Audit Documentation” is an important standard which lays down the basic principles of audit documentation. These principles need to be kept in
mind by auditors while complying with requirements of SA 230 and specific documentation requirements of other
Standards on Auditing.
The Implementation Guide explains the requirements of the Standard in a ‘Question and Answer’ format. It also contains checklists of documentation requirements.