Skip to content

CA Intermediate · Auditing and Ethics · Audit Documentation

CA Deepa audits Himgiri Cement Ltd. The audit team's file for 2025-26 shows significant judgments on revenue cut-off but does not record who performed the tests or when they were reviewed. Under SA 230, what is the deficiency?

The file is deficient because SA 230 requires documentation of who performed each audit procedure and when it was completed, the identifying characteristics of items tested, and who reviewed the work with the date and extent of review. Conclusions alone do not satisfy the standard.

  1. AThe documentation must record the identifying characteristics of items tested, who performed the work and the date of completion, and who reviewed the work and whenCorrect
  2. BNo deficiency, as only the conclusion on cut-off need be recorded
  3. COnly the reviewer's name is required, not the performer's
  4. DOnly the date of the audit report needs to be documented

Explanation

SA 230 requires the auditor to record who performed the audit work and the date it was completed, and who reviewed it with the date and extent of the review. It also requires identifying characteristics of the specific items tested. Recording only the conclusion or only the reviewer is insufficient.

Did you get it right without looking?

One question tells you little. A timed set on Audit Documentation shows your real accuracy, how long you take and where you lose marks.

Practise Audit DocumentationFree diagnostic mock

More Audit Documentation questions