Where can I find the complete list of audit documentation for a level 1 entity (firm) ?
In additions, Any illustrative formats for the same would also hel.
I'm in dire need of the same? Any inputs will be highly appreciated.
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Audit documentation for level 1
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Summary: Audit documentation for a Level 1 entity requires maintaining a Permanent Audit File (structural and internal control data) and a Current Audit File (planning, risk assessment, execution papers, and third-party confirmations). Complete checklists and illustrative formats can be downloaded directly from the ICAI's Implementation Guide on SA 230 and the ICAI Peer Review Manual.
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