The codified Clarity Standards do not contain significant new documentation requirements for auditors. They do, however, rearrange some of the documentation requirements into different sections, and move some of the requirements of previous standards into the new â??Application and Other Explanatory Materialâ?? sections. The AICPAâ??s AU-C Section 230, Audit Documentation, is the main source of requirements on this topic. This course provides in-depth coverage of that section, and summarizes of the documentation requirements of other relevant AU-C sections. It also offers observations, examples and illustrations to provide guidance in some of the most commonly observed implementation issues for audit documentation. Upon completion of this course, the user should be able to: Define key terms related to audit documentation; List the audit documentation requirements of the AICPA'?s AU-C Section 230, Audit Documentation (AU-C Section 230); Explain the relationships between AU-C Section 230 and other auditing standards; Describe current implementation issues in the practical application of audit documentation standards