Question - Your firm's triennial Peer Review is coming up in a couple of months, and your firm's managing partner has tasked you with the responsibility of updating the firm manual. He is especially concerned about the chapter setting forth the firm's documentation standards, because it shows 2002 as the most recent revision date. He is certain standards must have changed since then. He wants you to toss out the existing chapter and start afresh. Write a chapter to be incorporated into your CPA firm's training manual. The topic of your chapter is the firm's standards for audit documentation.