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Syllabus B4. Audit documentation

Syllabus B4

Audit documentation 4 / 4

a) Describe the reasons for maintaining audit documentation. 
b) Explain the purpose and contents of the current file and the permanent file.
c) Explain the quality control procedures that should exist over the review of audit working papers. 
d) Explain how information technology (IT) may be used in the documentation of audit work.