ASA 230 is short and deceptively simple, yet documentation is the single most common theme in ASIC inspection findings and peer review deficiencies. The standard isn’t “write more” — it’s “write so an experienced auditor with no prior connection to the engagement can understand what you did, why, and what you concluded.” This session translates the standard into file-level habits.

Learning Objectives:
By the end of the session, participants will be able to:

1. State the core requirements of ASA 230 and the “experienced auditor” benchmark and explain how it links to ASA 220 (quality management at engagement level) and ASQM 1.
2. Identify the specific elements every working paper must record under ASA 230 paragraph 8 (nature/timing/extent, results, significant matters, who performed/reviewed and when).
3. Distinguish documentation that evidences professional scepticism and judgement from documentation that merely restates procedures.
4. Apply the rules on assembly of the final audit file, the 60-day assembly period, and the prohibition on deletion/alteration after assembly.
5. Recognise the documentation failures that recur in ASIC inspections and peer reviews and apply practical fixes.