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ISA 230- Audit Documentation : In my last video I discussed on ISA 300 – Planning an audit of financial statements, and I think as a professional you must be aware by now that how to plan and what actions are required to be taken before any audit is undertaken. Today in this video, I am going to discuss on ISA 230 – Audit Documentation which requires auditor to document the aspects of audit engagement as and when they happen. Though each standard has certain requirements what to document, however, ISA 230 covers the documentation responsibility of auditor in general

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