CA Intermediate · Auditing and Ethics · Audit Documentation

After the audit report on Sharma Pharma Ltd was signed and the file was assembled, the auditor realised that a signed copy of a bank confirmation received earlier had not been placed in the file. The auditor has found no new circumstance that requires new procedures or conclusions. What is the correct response under SA 230?

The auditor may add the confirmation as an administrative change after file assembly, but must document the reasons for the change, when and by whom it was made, and who reviewed it. Silent additions or destroying and recreating the file are not permitted under SA 230.

1. AAdd the confirmation to the file as an administrative change, documenting when, by whom and why it was added, and who reviewed itCorrect
2. BRemove the old file and recreate the whole file with the confirmation included, destroying the original
3. CAdd the confirmation silently without any record, as it was already received before the report date
4. DNot add it, as no document may be added after the date of the auditor's report