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CA Intermediate · Auditing and Ethics · Audit Documentation

After the report on Sundaram Pharma Ltd. was signed and the file assembled, the audit team realises that a working paper showing a confirmation reconciliation was left unsigned and wants to add a few explanatory notes to the file. The circumstances are not exceptional and no new audit procedures are needed. What does SA 230 require?

Documentation may be added or modified after file assembly only if the auditor records the specific reasons for the change, when and by whom it was made, and who reviewed it. Existing documentation cannot be deleted or discarded before the retention period ends.

  1. ANotes may be added after assembly only if the auditor documents who made the change, when, and why, and who reviewed itCorrect
  2. BThe team may freely replace the original working paper since the file is the firm's property
  3. CNo change of any kind is ever allowed after the report date, even with documentation
  4. DThe changes may be made and need not be documented if they are only clerical

Explanation

Under SA 230, after the assembly of the final file the auditor must not delete or discard audit documentation before the end of its retention period. Where it is necessary to modify or add documentation, the auditor must record the specific reasons, when and by whom the changes were made, and who reviewed them. Replacing the paper or skipping documentation breaches this.

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