HKSA230-Audit Documentation

[匿名]

2010-01-18 2:03 am

In according to the paragraph 23 and 24 of the Hong Kong Standard on Auditing 230, identification of preparer and reviewer of workpaper should record who performed the audit workpaper and who review the workpaper together with the date of performance.

I want to know if all pages of a bank confirmation or a land search record to be signed by both preparer and reviewer to signify the work of preparer and reviewer has been prepoerly done or not?

.Or, can we just sign on those pages which have balances that can be cross-checked to the other parts of the workpaper is enough?

回答 (1)

用戶2576

2010-01-18 5:51 pm

✔ 最佳答案

The preparer and the reveiwer should just sign on the working schedule with cross-referencing to the supporting dicuments / evidence e.g. Bank confirmation, Land /search etc for the respective amount or area in the schedule..This is quite sufficient in compiling with the quality control in HKSA230-Audit Documentation.

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