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CA Intermediate · Auditing and Ethics · Audit Documentation

After the audit report of Sundaram Pharma Ltd was signed on 10 June 2026 and the file was assembled, the audit senior notices that a bank confirmation received on 8 June was left out of the file. The partner asks him to add it. Under SA 230, what is the correct response?

The confirmation may be added, but the auditor must record the specific reasons for the addition, when and by whom it was made, and who reviewed it. Existing documentation must not be deleted or discarded, and the assembly date must not be altered to hide the change.

  1. AAdd the confirmation and document when and by whom it was added and who reviewed that addition, along with the reasons, without deleting any existing documentationCorrect
  2. BAdd the confirmation silently and change the file assembly date to the current date so that records look consistent
  3. CDo not add it, because no document may be added once the file is assembled
  4. DReplace an earlier working paper with a fresh one that includes the confirmation and discard the older one

Explanation

After file assembly, the auditor may make changes or additions only if they are administrative in nature or if exceptional circumstances arise. Any such change must be documented with the specific reasons, when and by whom it was made, and who reviewed it. Backdating or discarding earlier papers breaches SA 230, and a flat refusal to add is also not what the standard requires.

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