Investigation of Working Papers in Independent Audit According to Turkish Auditing Standard No.230
Abstract
Independent audit activities in Turkey is being conducted abide by Turkish Auditing Standards and relevant standards are formed by Public Oversight Agency and brought into force after publishing in official journal. “Independent Auditors” and “Independent Audit Institutions” are responsible for performing audit activities and they have duties like gathering documents and evidences for companies’ claims. These documents and information are audit evidences. All evidences basing on documents that are collected by auditors are categorized as working papers. Working papers are documentations of important issues which serve as proof for complying with international auditing standards and supporting auditors opinions, they establish basement for audit reports. On this basis a notification is published by Public Oversight Agency for documentation of audit. The aim of this study is to introduce working papers that have big importance in audit discipline and to handle international audit standard no.230. In the study, documentation concept in auditing is mentioned and samples of working papers are provided.
Keywords
Kaynakça
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