Advantages of Audit Documentation

Advantages of Audit Documentation
The following are important advantages of audit documentation

• Audit documentation provides the evidence for the work performed by the auditor. This is important cover of suit against the auditor on the bases of negligence on part of auditor.
• Auditor documentation is basically an evidence for forming the opinion
• Audit documentation is really helpful in planning of audit
• Audit documentation define the roles and responsibilities of individual in audit.
• Audit documentation is helpful for subsequent reviews
• Audit documentation is tool of directing and supervising the audit.