CA Piku has prepared audit documentation of an entity describing nature, timing and extent of audit procedures performed during the course of audit.…

In documenting the nature, timing and extent of audit procedures performed, the auditor shall record: The identifying characteristics of the specific items or matters tested.Who performed the audit work and the date such work was completed; andWho reviewed the audit work performed and the date and extent of such review. The auditor shall prepare audit documentation that is sufficient to enable an experienced auditor, having no previous connection with the audit, to understand: The nature, timing and extent of the audit procedures performed.The results of the audit procedures performed, and the audit evidence obtained; andSignificant matters arising during the audit and the conclusions reached thereon and significant professional judgements made in reaching those conclusions. Thus, all above matters shall be recorded to meet requirements of SA 230. Documenting nature, time and extent of audit procedures performed alone does not meet the requirements of SA 230. Therefore, CA Piku's views are not valid.