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CA Intermediate · Auditing and Ethics · Audit Documentation

After the audit report of Rohan & Associates on Sahyadri Foods Ltd is dated, the engagement partner finds that a confirmation received earlier was filed in the wrong client folder. The firm finds no new procedures are needed. Under SA 230, which change to the audit documentation is permitted after the assembly of the final file is completed?

Refiling the misplaced confirmation is an administrative change, which SA 230 allows after final assembly, provided the reasons, who made it, when, and who reviewed it are documented. Deleting, discarding or backdating documents is not permitted because it is not administrative.

  1. ARefiling the confirmation, with the nature of the change, who made it and who reviewed it recordedCorrect
  2. BDeleting the old working paper and replacing it so the file looks clean
  3. CDiscarding the confirmation as it was not in the file at the report date
  4. DAltering the date on the working paper to show completion before the report date

Explanation

SA 230 permits changes after final assembly only if administrative in nature, such as deleting or discarding superseded documentation or sorting and filing documents, and the auditor must document the specific reasons, when and by whom made and reviewed. Deleting or backdating or discarding relevant evidence is not administrative and would amount to tampering.

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