Document background
The Audit Test Of Details document is a fundamental component of the audit documentation required under German auditing standards and regulations. It is used when performing substantive testing procedures to gather detailed audit evidence about the accuracy, existence, and valuation of account balances, classes of transactions, or disclosures. This document becomes necessary when the audit strategy requires detailed testing of individual items, whether due to identified risks, regulatory requirements, or the nature of the account being audited. The document must comply with German Commercial Code (HGB), Professional Auditor Requirements (WPO), and IDW Auditing Standards, while also aligning with International Standards on Auditing (ISA) as adopted in Germany. It serves as a crucial piece of audit evidence, demonstrating the thoroughness of the examination and supporting the audit opinion.
