審核完成文件
engagement completion document
文檔即審計人員識別所有顯著的結果或問題。該文件應作為必要的情況下作為特異於評獲得的顯著結果或問題的徹底理解。
A document whereby the auditor identifies all significant findings or issues. The document should be as specific as necessary in the circumstances for a reviewer to gain a thorough understanding of the significant findings or issues.