Compliance Management, Audit and Due Diligence · Audit Process and Documentation

Audit Working Papers and Documentation under SA 230

Updated 11 October 2026 · Fact-checked

Audit working papers are the record of the audit procedures performed, the evidence obtained and the conclusions reached. SA 230 governs them. Assemble the final file ordinarily within 60 days of the auditor's report and retain it for at least seven years from that date. Do not delete anything before then.

Understand Audit Working Papers and Documentation

Audit documentation is the record of what the auditor did, what evidence was obtained and what conclusions were drawn. Working papers are the pages, files and electronic records that make up this record. SA 230 sets out the rules.

Documentation serves several purposes. It supports the auditor's report. It shows the audit was planned and performed in line with the Standards on Auditing. It helps the team plan, supervise and review the work. It also lets an experienced auditor with no link to the engagement understand what was done, and it supports later inspection or quality review.

The form and extent of documentation is a matter of professional judgment. It depends on the nature, size and complexity of the entity and its internal control, the information available from the entity, and the audit methodology and technology used. A less experienced team may need more detailed documentation to understand the entity, but SA 230 must always be met.

Documentation need not be a pile of everything. The auditor need not keep superseded drafts of working papers and financial statements, notes of incomplete or preliminary thinking, copies corrected for typing errors, or duplicates. Likewise, recording how inconsistencies were addressed does not mean keeping incorrect or superseded documents.

Files are commonly split into a permanent file (information of continuing relevance across years, such as constitutional documents, organisation structure and long-term agreements) and a current file (the work for one year's audit, such as the audit plan, programme, test results and the completion summary). This split is practice, not a section-based rule, so describe it as common practice in your answer.

Key rules to remember

Time limit to assemble the final audit file: Assembly completed ordinarily within 60 days after the date of the auditor's report; This is the appropriate time limit under A21 of SA 230, and it is an 'ordinarily' rule set through the firm's quality control policies.
Minimum retention period: Retention ordinarily no shorter than 7 years from the date of the auditor's report (or, if later, the group auditor's report); SA 230 (A23) says seven years, not the five years in ISA 230, because the Chartered Accountants Act, 1949 and regulations require seven. An earlier ten-year figure was amended to seven.
No deletion after assembly: After final file assembly, no audit documentation of any nature may be deleted or discarded before the end of the retention period; This is the requirement in paragraph 15 of SA 230.
Changes after the report date: Only administrative changes are allowed during final assembly; no new procedures and no new conclusions; Examples in A22: discarding superseded documents, sorting and cross-referencing, signing off completion checklists, and documenting evidence already obtained and agreed before the report date.
Completion memorandum: Optional summary of significant matters and how they were addressed, with cross-references; A11 says it is helpful, especially for large and complex audits, but it is not a mandatory document.

How to solve Audit Working Papers and Documentation questions

Use this order for any question on working papers, whether it asks for meaning, contents, retention or a case on file changes.

1Define audit documentation in one line: the record of procedures performed, evidence obtained and conclusions reached, as per SA 230.
2State the purposes: support for the report, evidence of compliance with SAs, help in planning, supervision and review, and basis for inspection.
3If the question is about contents, list the items: engagement terms, strategy and plan, risk assessment, further procedures, evidence, conclusions and significant matters.
4Identify the exact rule being tested: assembly (60 days), retention (7 years), deletion bar, ownership or confidentiality.
5Apply it to the facts in the question: compare the dates given with the report date and note what was done.
6Conclude clearly: permitted or not permitted, and what the auditor should do.
7Add a practical point such as keeping a completion memorandum, sign-off checklists or secure storage.

Quickest way: Date and nature test for file-change questions

When to use it: Use it when a case describes work done or documents removed after the auditor's report date.

Mark the date of the auditor's report.
Count days to the event: is it within about 60 days for file assembly, or within 7 years for retention?
Ask whether the change is administrative (sorting, cross-referencing, discarding superseded drafts) or substantive (new procedures, new conclusions).
Administrative and within the period: allowed. Substantive, or deleting retained material: not allowed.
Write the conclusion in one sentence and cite SA 230.

Common mistakes in Audit Working Papers and Documentation

Writing that working papers must be kept for five years or ten years.
Students recall ISA 230 (five years) or the old SQC 1 figure (ten years).
Fix: Write seven years from the date of the auditor's report, or the group auditor's report if later, as in A23 of SA 230.
Saying the 60-day limit for assembling the file is a fixed statutory deadline.
The number is remembered without the qualifier.
Fix: Say 'ordinarily not more than 60 days after the date of the auditor's report', as an appropriate limit under the firm's quality control policies.
Allowing new audit procedures after the report date as part of file assembly.
Students treat any post-report work as assembly.
Fix: File assembly is administrative only. It does not involve new procedures or new conclusions.
Saying every draft and note must be preserved forever.
Students over-read the no-deletion rule.
Fix: Superseded drafts, preliminary notes, corrected copies and duplicates need not be included. The bar applies to the final file, after assembly.
Treating the permanent and current file split as a mandatory rule in SA 230.
The split is taught widely and stated as law.
Fix: Present it as common practice and describe what each file holds.
Giving one standard format for all audits.
Students memorise a fixed list of contents.
Fix: State that form and extent depend on professional judgment, entity size and complexity, and audit methodology.

Worked examples

Example 1

M/s Rao & Associates signed the audit report of Kaveri Textiles Ltd on 30 June. On 20 July, the engagement partner asks the team to perform a fresh confirmation procedure for a debtor balance and update the conclusion in the file. Also, the team wishes to discard superseded drafts of working papers and cross-reference the papers. Advise.

Show the solution

The report date is 30 June. 20 July is within the ordinarily appropriate 60-day period for assembling the file.
File assembly after the report date is administrative. It does not involve performing new audit procedures or drawing new conclusions.
The fresh confirmation procedure and updated conclusion are new procedures and conclusions. They cannot be done as part of assembly.
Discarding superseded documentation and sorting, collating and cross-referencing working papers are administrative changes listed in A22. They are permitted.
Any evidence already obtained and agreed with the team before 30 June may be documented during assembly.

Answer: The team may discard superseded drafts and cross-reference the papers. It may not perform the new confirmation or update the conclusion as part of file assembly.

Example 2

An audit report was dated 15 March 2027. The auditor's firm completed the final file on 10 April 2027 and, in 2030, wants to delete the file to free server space. Examine the position and state what the retention period requires.

Show the solution

Assembly: 15 March to 10 April 2027 is 26 days. This is within the ordinary limit of 60 days after the report date.
Retention: the period is ordinarily no shorter than seven years from the date of the auditor's report, so until at least 15 March 2034.
After assembly, SA 230 bars deleting or discarding audit documentation of any nature before the retention period ends.
In 2030 only about three years have passed since the report date, so the period has not expired.
The firm should archive the file securely instead, for example in a controlled electronic store, rather than delete it.

Answer: The file was assembled in time, but it cannot be deleted in 2030. It must be retained until at least 15 March 2034.

Exam tips

Learn the two numbers and their anchors: 60 days for assembly and 7 years for retention, both counted from the date of the auditor's report.
In case questions, always say whether a change after the report date is administrative or substantive, and quote the A22 examples.
Mention that retention is seven years because the Chartered Accountants Act, 1949 and its regulations require it, when comparing with ISA 230.
Structure the answer as provision, analysis of the facts, conclusion. Add one practical point such as a completion memorandum.
For permanent versus current file questions, give two or three examples under each and note the split is a practice.

Practice questions from Audit Process and Documentation

Audit Working Papers and Documentation in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Audit Working Papers and Documentation: frequently asked questions

What are audit working papers?

They are the record of the audit procedures performed, evidence obtained and conclusions reached by the auditor. They may be on paper or in electronic form. SA 230 sets the requirements for preparing and keeping them.

How long must audit working papers be retained?

Ordinarily no shorter than seven years from the date of the auditor's report, or the group auditor's report if later. SA 230 uses seven years because the Chartered Accountants Act, 1949 and its regulations prescribe it. After final assembly, nothing may be deleted before this period ends.

What is the difference between a permanent audit file and a current audit file?

The permanent file holds information of continuing relevance over several years, such as constitutional documents and organisation structure. The current file holds the work of the year under audit, such as the plan, programme, test results and conclusions. This is a common practice and not a section-based requirement.

Within what time should the final audit file be assembled?

An appropriate time limit is ordinarily not more than 60 days after the date of the auditor's report. The firm sets this through its quality control policies. Assembly is administrative and involves no new procedures or conclusions.

Do I need to keep draft working papers?

Not necessarily. SA 230 says the auditor need not include superseded drafts, notes of incomplete or preliminary thinking, corrected copies or duplicates. Significant matters and final conclusions must be documented.