SAS No. 45 Audit Documentation     


Issued by Auditing Standards Committee in Taiwan on 26 February, 2008.


The objective of the auditor is to have a sufficient and appropriate record of the basis for the auditor’s report, and evidence that the audit was performed in accordance with Statement on Auditing Standards and applicable legal and regulatory requirements.      

Audit documentation that meets the requirements of this Statement together with the specific documentation requirements of other relevant Statements provides evidence of the auditor’s basis for a conclusion about the achievement of the overall objective of the auditor.

The purposes of audit documentation are to:
  • Assist the audit team to plan and perform the audit.
  • Assist members of the audit team responsible for supervision to direct and supervise the audit work, and to discharge their review responsibilities in accordance with SAS 44, “oblique,Quality Control for Audits of Historical Financial Information”.
  • Enable the audit team to be accountable for its work.
  • Retain a record of matters of continuing significance to future audits.
  • Enable an experienced auditor to conduct quality control reviews and inspections in accordance with quality control procedures as established by the firms.
  • Enable the conduct of external inspections in accordance with applicable legal, regulatory or other requirements.
The requirements of audit documentation are:
  • Timely preparation of audit documentation
  • Documentation of the audit procedures performed and audit evidence obtained
  • Assembly of the final audit file
  • Changes to audit documentation in exceptional circumstances after the date of the auditor’s report

Effective date

This Statement is effective for audits of financial statements with the report dated on or after 1 July, 2008.

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