1. The document discusses audit documentation, which provides evidence of the auditor's basis for conclusions and that the audit was performed according to standards. It assists auditors in planning, performing, and reviewing the audit. 2. The purposes of audit documentation include assisting the audit team, demonstrating the work was done properly, and providing records for future audits. It guides auditors in providing reasonable assurance that documentation supports the audit evidence and conclusions in the report. 3. The document outlines the specific requirements for audit documentation content, organization, and typical elements. It also discusses ownership, confidentiality of working papers, and defines an audit program as a detailed listing of audit procedures to implement the audit plan.

1. 1. NUR ATIQAH AMALINA BINTI ZULKEPLI 10DAT17F1002
2. NURULADRIANA BINTI HAMDAN 10DAT17F1006
3. NUR AINA NASHA BINTI NASHARUDDIN 10DAT17F1030
4. SITI NUR SYIFA BINTI AMRAN 10DAT17F1036
5. MUHAMMAD ANIS SYAFIQ BIN WAHEED TAJUDEEN 10DAT17F1058

2. 7.1 INTRODUCTION
7.2 NATURE AND PURPOSE OF AUDIT DOCUMENTATION
7.3 CONCEPTUAL OF GRADATIONS OF RECORD OF AUDIT
EVIDENCE
7.4AUDIT DOCUMENTATION
7.5AUDIT FILES
7.6 AUDIT PROGRAMME

3. 
“Audit documentation that meets the requirements of this
ISA and the specific documentation requirements of other
relevant ISAs provides:
• Evidence of the auditor’s basic for a conclusion about the
achievement of the overall objectives of the auditor; and
• Evidence that the audit was planned and performed in
accordance with ISAs and applicable legal and regulatory
requirements.”
AUDIT DOCUMENTATION

4. 
 Assits the engagement team in planning and performing
the audit
 Assits the engagement team to demonstrate that the audit
work was performed properly
 Record matters of continuing significance for future audits
of the company
 To guide the auditor to provide reasonable assurance that
an adequate record of audit documentation supports audit
evidence enabling the auditor to communicate via audit
report
PURPOSES OF AUDIT DOCUMENTATION

5. 
CONCEPTUAL OF GRADATIONS
OF RECORD OF AUDIT
EVIDENCE

6. 
AUDIT PROGRAMME
Examples: Audit Completion Memorandum, Audit
Planning Memorandum, Internal Control Questionnaires,
and Audit Programme for funding cycle, investing cycle,
conversion cycle, revenue cycle, expenditure cycle and
taxation
AUDIT FILES
• Permanent files
• Current files
AUDIT
DOCUMENTATION
• Also known as Working
Paper or Workpaper

7. Content of Audit Documentation
Spesific Documentation Requirements
Organization of Documentation
Typical Documentation
Electronic Documentation

8.  THE NATURE,TIMING AND EXTEND OF THE
AUDIT PROCEDURES PERFORMED TO COMPLY
WITH THE ISAs AND APPLICABLE LEGAL AND
REGULATORY REQUIREMENT.
 THE RESULTS OF THE AUDIT PROCEDURES
PERFORMED AND THE AUDIT EVIDENCE
OBTAINED
 ANY SIGNIFICANT MATTERS ARISING DURING
THE AUDIT,THE CONCLUSION REACHED
THEREON,AND SIGNIFICANT PROFESSIONAL
JUDGEMENTS MADE IN REACHING THOSE
CONCLUSIONS.
CONTENT OF AUDIT
DOCUMENTATION

9. 
1-THE NATURE,TIMING AND EXTEND OF THE
AUDIT PROCEDURES PERFORMED
TO COMPLY WITH THE APPLICABLE
LEGAL,REGULATORY AND PROFESIONAL
REQuirement
*the existence of adequately audit planed.
*the existence signed engagement letter.
*AN APPROPRIATELY QUALIFIED OPINION IN
AN AUDITOR`S REPORTS

10. 
THE AUDITORS SHOULD RECORD AS AUDIT
DOCUMENTATION DEPENDING ON THE NATURE,TIMING
AND EXTENT OF THE AUDIT PROCEDURES SUCH
PARTICULARS AS:
*THE IDENTIFYING CHARACTERISTICS OF THE SPECIFIC
ITEMS OR MATTERS TESTED
*WHO PERFORMED THE AUDIT WORK AND THE DATE SUCH
WORK WAS COMPLETED AND
*WHO REVIEWED THE AUDIT WORK PERFORMED AND THE
DATE AND EXTENT OF SUCH A REVIEW

11. 
2-THE RESULTS OF THE AUDIT
PROCEDURES AND THE AUDIT EVIDENCE
OBTAINED.
3- THE NATURE OF SIGNIFICANTMATTERS
ARISING AND THE CONCLUSION
REACHED.DOCUMENTATION OF THE
PROFESSIONAL JUDGEMENT
MADE,WHERE SIGNIFICANT,SERVES TO
EXPLAIN THE AUDITOR`S CONCLUSION
AND TO REINFORCE THE QUALITY OF THE
JUDGEMENT.

12. 
THE FACTORS ARE:
1-the size and complexity of the company
2-the nature of the audit procedures to be performed
3-the identified risks of material misstatement
4-the significance of the audit evidence obtained
5-the nature and extent of exceptions identified
6-the need to documents a conclusion or the basis for a
conclusion not readily determinable from the
documentation of the work performed or audit
evidence obtained
7-the audit methodology and tools used.

13. 
SPECIFIC
DOCUMENTATION
REQUIREMENTS

14. 
RISK ASSESSMENT RESPONSES TO ASSESSED RISKS
IDENTIFICATION OF
PREPARES AND REVIEWERS
RESULTS OF PERFORMING AUDIT
PROCEDURES AND THE AUDIT
EVIDENCE OBTAIN
SIGNIFICANT MATTERS REPORTING
KEY DATES

15. TYPICAL
DOCUMENTATION
GROUPED ACCOUNTS
SCHEDULE
OTHERS SCHEDULE
ANALYSES
DOCUMENTATION OF
SIGNIFICANT ISSUES
PERMANENT
DOCUMENTATION

16. ELECTRONIC DOCUMENT
WORK IN PROGRESS
STATIC
INFORMATION

17. IN AUDIT FILES WE HAVE 3 TYPES :
PERMANENT FILES
CURRENT FILES
CORRESPONDENCE FILES

18.  Containing documents which we continually
refer over number of years .
 Information that is relevant for multiple
years of recurring engagement .
 These files are intended to contain data of a
historical or continuing nature pertinent to the
current audit .
PERMANENT FILES

19.  Containing all working papers relevant to the
year under audit .
 Information relevant for a given audit client
for a particular audit year .
 In current files have are :
 -Audit Program , General Information ,
Working trial balance , Adjusting and
Reclassification entries , and Supporting
schedules
CURRENT FILES

20. Analysis
Trial balance or List
Reconciliation of Amounts
Test of reasonableness
Summary of Procedures
Examination of supporting documents
Informational
Outside Documentation
Types of schedules

21. The working papers are the auditor`s
property , not the clients .
In most cases , an auditor cannot reveal
information in working papers without
the client`s permissions.
OWNERSHIP AND
CONFIDENTIALITY

22. 1.DEFINE AUDIT PROGRAMME
2.PURPOSE AUDIT PROGRAMME
3.CONTENT AUDIT PROGRAMME
4.PROVIDE THE SAMPLE OF AUDIT
PROGRAMME
5.THE ADVANTAGES & DISADVANTAGES OF
USING AUDIT PROGRAMME

23. DEFINE AUDIT PROGRAMME
 Detailed listing of the steps to be performed as part of the
procedures to complete an audit.
 Provides guidance as to what the audit personnel
involved need to do and set out the nature, timing, and
extent of planned audit procedures required to
implement the overall audit plan.

24.  The main purpose of an audit programme is to
enable effective delegation of the actual detailed
audit work needed to implement the audit strategy.
 Example of audit programme :
 Provide a basis for planning the following years of
audit.
 Provide evidence that the work has been done in
accordance with generally accepted auditing
standard.
 Facilitate review of the work done.
PURPOSE AUDIT
PROGRAMME

25. The size and complexity of the company
The nature of the audit procedures to be
performed
The identified risks of material misstatement
The significant of the audit evidence obtained
The nature and extent of exceptions
identified
The audit methodology and tools used
CONTENT AUDIT
PROGRAMME

26. 
Cash
Inventory
Account Payable
Account Receivable
SAMPLE OF AUDIT
PROGRAMME

27. ADVANTAGES DISADVANTAGES
• SUPERVISION OF WORK • AUDIT PROGRAM INCREASES
THE CHANCE OF FRAUD
• SYSTEMATIC UNIFORMITY
OF WORK
• POSSIBILITY OF BEING
UNSUITABLE
• BASIC INSTRUMENT FOR
TRAINING
• AUDIT PROGRAM IS
UNSUITABLE TO SMALL
CONCERN
• EASY TRANSFER • EXCLUSION OF PROBLEM OF
NEW TECHNOLOGY
ADVANTAGES &
DISADVANTAGES OF AUDIT
PROGRAMME

28. 
THANK YOU
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