This table lists, in chronological order with the most recent at the top, the changes made to the Audit methodology area.

Tracked changes are indicated as follows:

•Yellow – amended

•Green – new

•Red – deleted

Date

What has changed

Link to track changes version

November 2023

Guidance in the following sections has been updated to reflect the enhanced requirements of ISA (UK) 220 (Revised July 2021):

•Documentation;

•Preparing the file for review; and

•Reviewing the file.

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