Mich. Admin. Code R 205.2008 — Field audit evidence and documentation

Rule 8. (1) Auditors must obtain su fficient and appropriate audit evidence by
performing audit procedures to provide a reasonable assurance for the conclusions
reached in the audit.
(2) Auditors must prepare audit documen tation in sufficient detail to enable an
experienced auditor, having no previous connec tions to the audit, to understand from the
audit documentation the nature, timing, extent, and results of audit procedures performed;
the audit evidence obtained and its source; and the conclusions reached.