Supporting documents
Financial Dictionary — Auditing
Definition
Supporting documents are documents that support the presentation of a particular opinion or proof of a particular point by providing documents that support the opinion reached. For example, documents supporting the audit process and providing technical opinion.
Use cases, Example & Why it matters
Use cases
- Used in audit planning to understand risks and design procedures.
- Used during testing (controls/substantive) and documentation of audit evidence and conclusions.
- Used during testing (controls/substantive) and documentation of audit evidence and conclusions.
Example
- Example: The auditor references **Supporting documents** when designing procedures and documenting conclusions in the audit file.
Why it matters
- Why it matters: Supports high-quality, defensible audit conclusions and helps detect material misstatements and control weaknesses.