The auditor should include the following in the audit documentation: (a) Issues identified related to compliance with relevant ethical requirements and how those issues were resolved. (b) Conclusions regarding compliance with the independence requirements applicable to audit engagements, and any discussions with the relevant KAP to support these conclusions. (c) Conclusions reached about the acceptance and continuance of client relationships and audit engagements. (d) The nature and scope of, and conclusions drawn from, the consultations
For audit engagements under review, the engagement quality control reviewer must document that: (a) The procedures required by the firm’s policy on engagement quality control reviews have been performed; (b) The engagement quality control review was completed on or before the date of the auditor’s report; and (c) The reviewer has not found any unresolved matters that could cause the reviewer to believe that the significant judgments made by the engagement team and the conclusions reached were inappropriate.

Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id