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CA Intermediate · Auditing and Ethics · Audit Documentation

Mehta & Associates completed the audit of Kaveri Textiles Ltd. and signed the auditor's report on 12 June 2026. The engagement partner wants the engagement file to be assembled in final form. Under SA 230, within what period after the date of the auditor's report should the assembly of the final audit file be completed?

The assembly of the final audit file should be completed within 60 days of the date of the auditor's report. This is the time limit used in the ICAI standards, so shorter or longer periods such as 30, 90 or 180 days are incorrect.

  1. AWithin 60 days of the date of the auditor's reportCorrect
  2. BWithin 30 days of the date of the auditor's report
  3. CWithin 90 days of the date of the auditor's report
  4. DWithin 180 days of the date of the auditor's report

Explanation

SA 230 requires the auditor to complete the assembly of the final audit file on a timely basis after the date of the auditor's report, and the ICAI-adopted standard on quality management treats this as not later than 60 days. The 30-day, 90-day and 180-day periods are not the prescribed limit.

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