Audit Documentation ​

35. The auditor may document the work performed on audit trail such that it provides:

(a) a sufficient and appropriate record of the basis for the auditor’s reporting under Rule 11(g); and

(b) evidence that the audit was planned and performed in accordance with this Implementation Guide, applicable Standards on Auditing and applicable legal and regulatory requirements.

In this regard, the auditor may comply with the requirements of SA 230, “Audit Documentation” to the extent applicable.