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CA Intermediate · Auditing and Ethics · Audit Documentation

Mehta & Co. completed the audit of Sahyadri Pharma Ltd, and the audit report was dated 30 June 2026. Under SA 230 and the quality management standards, what is the normal point from which the auditor should count the file assembly period, which ordinarily should not exceed 60 days?

The 60-day period for assembling the final audit file is counted from the date of the auditor's report, here 30 June 2026. It is not counted from year-end, the AGM or the engagement letter, so assembly should complete by about 29 August 2026.

  1. AFrom the date of the audit reportCorrect
  2. BFrom the date of the annual general meeting
  3. CFrom the end of the financial year
  4. DFrom the date the engagement letter was signed

Explanation

The final audit file should be assembled on a timely basis after the date of the auditor's report, ordinarily not more than 60 days after it. The AGM date, year-end or engagement date are not the reference point. Counting from year-end would wrongly shorten the period.

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