CA Institute revises implementation guide on Auditing Standard on ‘audit documentation’
 Audits
  
           
                    
        
                
	 
                
              
               02 Janurary, 2023
The CA
Institute has come up with a revised implementation guide to the auditing
standard (SA230) on ‘audit documentation’. 
This has been done to provide practical
implementation guidance to auditors on this standard. The implementation guide
was last issued in 2018.