- It provides evidence of the auditor's basis for a conclusion about the achievement of the
overall objectives
- It provides evidence that the audit was planned and performed in accordance with the
ISA and other legal and regulatory requirement
- It assists the engagement team to plan and perform the audit
- It assist team members responsible for supervision to direct, supervise and review audit
work
- It enable the team to he accountable for its work
- It allows a record of maws of continuing significance to be retained
- It enables the conduct of quality control reviews and inspections(both internal and
external)
Kavungya answered the question on May 14, 2019 at 12:44