Document background
The Audit Test Of Details document is a fundamental component of audit documentation required under Dutch audit regulations and professional standards. It is typically used when performing substantive testing during financial statement audits, compliance audits, or special purpose engagements. The document demonstrates the auditor's detailed examination of transactions, account balances, or disclosures, providing evidence of the depth and quality of audit procedures performed. In the Netherlands, this documentation must comply with the Dutch Standards on Auditing (NV COS), the Dutch Audit Firms Supervision Act (Wta), and guidelines issued by the Royal Netherlands Institute of Chartered Accountants (NBA). The document includes comprehensive testing procedures, sample selection methodology, detailed results, and conclusions that support the auditor's opinion.
