This study will examine how effective documentation practices connect to audit quality and accountability at Adisree and Co by analysing survey responses from 100 respondents, using a structured questionnaire. This study will address how proper documentation promotes audit efficiency, audit reliability, audit transparency and professional responsibility associated with an audit. The survey results indicate an overall positive perception of documentation practice having a positive effect on the accuracy of audit reports, reducing negligence and facilitating review and accountability. Descriptive statistics reveal very high levels of consensus regarding the importance of documentation as a mechanism to ensure audit standards and enhance the consistency of audit work products (e.g., audit reports). However, regression analysis reveals no statistically significant relationship between audit documentation and audit quality, although the relationship is positively correlated. In conclusion, this study finds that appropriate documentation is necessary for improving professional audit firm performance, accountability and compliance.

Keywords: Audit Documentation, Audit Quality, Auditor Accountability, Audit Transparency, Professional Responsibility