Practical guide to documentation for audit ,peer review, Financial Review and other assurance services
Nov 29, 2009 Audit
1. Introduction
“The skill of an accountant can always be ascertained by an inspection of his working papers.”— Robert H. Montgomery, Montgomery’s Auditing, 1912
1.1 Meaning of Documentation
The word “document” is used to refer to a written or printed paper that bears the original, official, or legal form of something and can be used to furnish decisive evidence or information. “Documentation” refers to the act or an instance of the supplying of documents or supporting references or records.
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