AS 1215: Audit Documentation¶
Public Company Accounting Oversight Board. AS 1215: Audit Documentation.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
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.
- 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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