VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 3 · PART 3.7

Audit Documentation

Name: Audit Documentation
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 561 s
Description: Explore audit documentation in depth: why it matters, what a good working paper contains, how audit files are organised, the strict rules after the auditor's report is signed, and how auditors protect the confidential client data they hold. We'll build a working paper for Voltana, and see what happened when a firm tried to improve its files after the fact.

10 min · Free to watch

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About this video lesson

Explore audit documentation in depth: why it matters, what a good working paper contains, how audit files are organised, the strict rules after the auditor's report is signed, and how auditors protect the confidential client data they hold. We'll build a working paper for Voltana, and see what happened when a firm tried to improve its files after the fact.

Study files for this lecture

PDFAudit documentation

PNGWorking paper R4

PNGPermanent and current files

PNGProtecting client data

Read the matching study topic →Browse Module 3 files →