Web7 SA 230 ð¤The size and complexity of the entity. ð¤The nature of the audit procedures to be performed. ð¤The identified risks of material misstatement. ð¤The significance of the audit evidence obtained. ð¤The nature and extent of exceptions identified. ð¤The need to document a conclusion or the basis for a conclusion not readily http://kb.icai.org/pdfs/PDFFile5b3b4ec0607a15.03386623.pdf
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Guide to Standard on Auditing (SA) 230, Audit Documentation
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