The file you can defend. What goes in, what doesn't, who can read it years later.
To prepare audit documentation that provides a sufficient and appropriate record of the basis for the auditor's report, and evidence that the audit was planned and performed in accordance with the SAs.
SA 230 sits in the General phase of the audit. The Standards on Auditing are issued by the ICAI Auditing and Assurance Standards Board (AASB) and deemed to be prescribed by the Central Government under Section 143(10) of the Companies Act 2013. Compliance with SAs is mandatory for every audit conducted by a Chartered Accountant in India.
For authoritative text, refer to the ICAI AASB Compendium of Standards on Auditing at icai.org.
Editable, letterhead-ready formats that put SA 230 into practice — built from the ICAI working-paper set, free to download.
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SA 230 — Audit Documentation — is a Standard on Auditing issued by the ICAI Auditing and Assurance Standards Board. The file you can defend. What goes in, what doesn't, who can read it years later. To prepare audit documentation that provides a sufficient and appropriate record of the basis for the auditor's report, and evidence that the audit was planned and performed in accordance with the SAs.
Yes. Standards on Auditing are deemed to be prescribed under Section 143(10) of the Companies Act 2013, and ICAI members must comply with them in every audit of historical financial information. Non-compliance must be justified and can attract professional consequences in peer review, NFRA inspection, and disciplinary proceedings.
Documentation sufficient for an experienced auditor with no previous connection to the audit to understand what was done and why (SA 230). For SA 230 in the general phase, that means evidencing: Sufficient detail for an experienced auditor with no previous connection to understand the work; Documentation of: nature, timing, extent of procedures; results obtained; significant matters; conclusions; Identification of preparer and reviewer of each significant working paper.
