R 205.2008 Field audit evidence and documentation.

Rule 8. (1) Auditors must obtain sufficient and appropriate audit evidence by performing audit procedures to provide a reasonable assurance for the conclusions reached in the audit. (2) Auditors must prepare audit documentation in sufficient detail to enable an experienced auditor, having no previous connections to the audit, to understand from the audit documentation the nature, timing, extent, and results of audit procedures performed; the audit evidence obtained and its source; and the conclusions reached.