Scientific Journal of KubSAU

The article is about modern requirements to audit documentation in accordance with International Standards of Audit (ISAs). As the usage of ISAs in Russia obliges auditors to use the new approaches to agreeing terms of audit engagement, audit planning, obtaining audit evidence and forming audit opinion, an auditor has to prepare new forms of audit documentation as the result of an audit conduct. The main standard that contains information about audit documentation is ISA 230 «Audit documentation». It gives definition of «audit documentation», «audit file», «requirements to audit documentation» etc. The author also analyses the theses of some other ISAs that might also contain rules of making audit documentation. For example, ISA 210 «Agreeing the term of audit engagements» obliges auditor to make an audit engagement letter, ISA 501 «Audit evidence – specific consideration for selected items» says that an auditor should conduct inventory of materials and as the result of it make a request for being included into in the inventory committee etc.