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CMA Intermediate · Corporate Accounting and Auditing · Audit Engagement, Audit Program, Audit Documentation and Audit Evidence

Which of the following need NOT be included in audit documentation as per SA 230?

Notes that reflect incomplete or preliminary thinking need not be included in audit documentation. SA 230 excludes such notes, superseded drafts, corrected earlier copies and duplicates, whereas information inconsistent with the final conclusion on a significant matter must be documented.

  1. ANotes reflecting incomplete or preliminary thinkingCorrect
  2. BInformation inconsistent with the auditor's final conclusion on a significant matter
  3. CThe audit programme describing procedures performed
  4. DEvidence of discussion of significant matters with management

Explanation

SA 230 says the auditor need not include superseded drafts of working papers and financial statements, notes reflecting incomplete or preliminary thinking, earlier copies corrected for typographical errors, and duplicates. Inconsistent information on a significant matter must be documented, as SA 500 also points out.

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