Page 58 - Microsoft Word - 00 IWB ACCA F7.docx

Chapter 53 4

 explain the need for, and the importance of, audit documentation

 describe the form and contents of working papers and supporting
documentation

 explain the procedures to ensure safe custody and retention of working papers

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 5 of your Study Text

54