audit documentation
[/ˈɔːdɪt ˌdɒkjuːmenˈteɪʃən/]
nounpl: audit documentations
documentação de auditoria
1. Records, files, and evidence collected and maintained by auditors during an audit process to support their findings, conclusions, and recommendations
The audit documentation includes all working papers, test results, and correspondence with management.
A documentação de auditoria inclui todos os papéis de trabalho, resultados de testes e correspondência com a administração.
2. Comprehensive written materials that provide a trail of the audit procedures performed and the basis for the auditor's opinion
Proper audit documentation is essential for ensuring quality control and regulatory compliance.
A documentação apropriada de auditoria é essencial para garantir o controle de qualidade e conformidade regulatória.
3. Evidence-based materials that demonstrate the audit was conducted in accordance with applicable auditing standards
The audit documentation must be retained for a minimum of seven years according to accounting regulations.
A documentação de auditoria deve ser retida por um mínimo de sete anos de acordo com as regulações contábeis.
Audit documentation is a critical requirement in both Brazilian and American business contexts, regulated by entities such as CVM (Comissão de Valores Mobiliários) in Brazil and the SEC/PCAOB in the USA. In Brazil, the retention period and standards are governed by NBCTA (Normas Brasileiras de Contabilidade Técnicas de Auditoria), making proper documentation crucial for legal compliance and professional accountability.
Related Idioms & Phrases
keep your audit documentation in order
maintain proper audit documentation
audit documentation on file
supporting audit documentation
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