You are a manager with Jones and Company (the Firm) and you are in the process of completing your review of the engagement file for the Firms audit of RB Johnson Electric Company (the Company) as of and for the year ended December 31, 2022. All of your staff on this engagement have moved on to other assignments and some of them are actually working out of town on other assignments. You are struggling with some of the engagement documentation and have actually had to go back and add documentation to the work papers. Since you work closely with the staff that completed their respective assignments, you know that the work has been done but have noted that the documentation is very difficult to follow. After you struggle through the corrections, you make a note to yourself to add to the next staff meeting agenda a discussion of the documentation requirements of AU-C Section 230.

Required

By reference to AU-C Section 230, prepare a summary of what you may want to communicate to the staff with a particular emphasis on the definition of an experienced auditor contained in that standard and the application of that definition to work paper documentation.