Whilst the auditor may clarify what has been documented the facility to explain detailed aspects of the audit has gone, so this must mean more extensive working papers in some areas.
In documenting the nature, timing and extent of audit procedures performed, the auditor should record the identifying characteristics of the specific items or matters being tested.
(Paragraph 12)[1] In documenting the nature, timing and extent of audit procedures performed, the auditor should record: The standard also establishes clear responsibilities for the auditor to assemble the final audit file on a timely basis and sets out specific requirements regarding deletions, modifications or additions to audit documentation after the date of the auditor's report.
There are also documentation requirements in the exceptional circumstance when an auditor judges it necessary to depart from a basic principle or essential procedure that is relevant in the circumstances of the audit.
The auditor should document how the alternative procedures performed achieve the objective of the audit and, unless otherwise clear, the reasons for the departure.