The research aims to understand the requirements of documentation evidence according to International Auditing Standard (230) and the relationship between audit documentation and the quality of the final audit process. To achieve the research objectives, the study was divided into four axes. The first axis is the research methodology, the second axis is the nature of audit documents according to International Auditing Standard 230, the third axis involved a purposive sample of (70) external auditors from the Federal Board of Supreme Audit as well as auditors from private audit firms to answer the questionnaires proposed by the researchers to determine the extent of compliance of external auditors with International Auditing Standard 230 and its impact on the results of the final audit process, and the fourth axis included the most important conclusions and recommendations.
Conclusion
1. Good documentation reduces the likelihood of committing serious auditing errors and thus improves the quality of the final audit process. Good documentation reduces the likelihood of committing serious auditing errors and thus improves the quality of the final audit process.
2. Working papers help in assessing the adequacy of the evidence used in the final audit process. Worksheets help in evaluating the adequacy of the evidence used in the final audit process.
3. The program documentation helps assess the extent to which the audit covers all risks (inherent risks, control risks, detection risks). The documentation of the program helps in assessing the extent of audit coverage for all risks (inherent risks, control risks, detection risks).
4. Documentation reduces ambiguity in the content of the final report, thereby improving the quality of the final audit process. Documentation reduces ambiguity in the content of the final report, thereby improving the quality of the final audit process.
Recommendations
1. To ensure the quality of the final audit process, it is required of the auditor to provide good documentation to prevent the possibility of falling into serious audit errors in the impartial technical opinion. To ensure the quality of the final audit process, it is required of the auditor to maintain good documentation to prevent the possibility of falling into significant audit errors in the neutral technical opinion.
2. To ensure the quality of the final audit process, the auditor is required to prepare working papers that include evidence of sufficiency. To ensure the quality of the final audit process, the auditor is required to prepare working papers that include evidence of sufficiency.
3. To ensure the quality of the final audit process, the auditor is required to document the program in evaluating the extent of audit coverage for all risks (inherent risks, control risks, detection risks). To ensure the quality of the final audit process, the auditor is required to document the program in evaluating the extent of audit coverage for all risks (inherent risks, control risks, detection risks).
4. To ensure the quality of the final audit process, it is required that the auditor's documentation of the audit process reduces ambiguity in the content of the final report. To ensure the quality of the final audit process, it is required that the documentation of the audit process reduces ambiguity in the content of the final report.