AS 1215: Audit Documentation¶
Public Company Accounting Oversight Board. AS 1215: Audit Documentation.
Cited by¶
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Primes¶
- Memoing
- Audit workpapers run the regulated version: the primary stream is the audited financial file, the parallel trace is the chronological record of sampling decisions, exceptions found, and how each was resolved, and the contemporaneity discipline is mandated because a regulator must later reconstruct the auditor's reasoning, not just the conclusion.
This sourcePCAOB Auditing Standards. Requires the auditor to prepare and retain documentation—the chronological record of work performed, sampling decisions, and resolutions—sufficient for an experienced reviewer to reconstruct the auditor's reasoning, the regulated parallel trace.
Supported in partVerified against the work's full text
AS 1215 requires documentation letting an experienced reviewer understand the procedures, evidence and conclusions, but does not use the 'chronological record' or 'contemporaneity' framing.
“Audit documentation must contain sufficient information to enable an experienced auditor, having no previous connection with the engagement: To understand the nature, timing, extent, and results of the procedures performed, evidence obtained, and conclusions reached”
- Audit workpapers run the regulated version: the primary stream is the audited financial file, the parallel trace is the chronological record of sampling decisions, exceptions found, and how each was resolved, and the contemporaneity discipline is mandated because a regulator must later reconstruct the auditor's reasoning, not just the conclusion.
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