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AFRC reminds auditors of the importance of audit documentation integrity
29 May, 2024

The Accounting and Financial Reporting Council (AFRC) today publishes an article titled The Importance of Audit Documentation Integrity. It aims to remind auditors of the key standards relating to audit documentation integrity and to emphasise the importance of improving audit quality through the development of an effective system of audit documentation policies, procedures, and controls.

 

Ms Janey Lai, CEO of the AFRC remarked, “Audit documentation is not merely a box-ticking exercise for administrative purposes. Demonstrating a clear commitment to audit documentation integrity, through the right tone at the top, fosters a quality-focused culture and contributes to establishing public trust on their audit quality. Collectively, audit documentation integrity contributes toward promoting a sustainable development of the accounting profession.”

 

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