Intern
535 Points
Joined May 2010
I thnk its from ISA 230 para 9(C)
9. In documenting the nature, timing and extent of audit procedures
performed, the auditor shall record:
(a) The identifying characteristics of the specific items or matters
tested; (Ref: Para. A12)
(b) Who performed the audit work and the date such work was
completed; and
(c) Who reviewed the audit work performed and the date and extent
of such review. (Ref: Para. A13)