INTRODUCTION
One of the major cornerstones in auditing is documentation, which lays down the basis and evidence for an auditor to
express and most importantly, supports the audit opinion rendered. ISA 230 (Revised) Audit Documentation requires an
auditor to have sufficient and appropriate audit records to support the basis for the auditor’s report and evidence so as
to ensure that the audit was performed in accordance with approved Standards on Auditing, as well as applicable legal,
regulatory and professional requirements. It is therefore imperative that the auditor documents his approach, work
done and findings in an appropriate and timely manner.