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CA Intermediate · Auditing and Ethics · Audit Documentation

While auditing Kaveri Textiles Ltd for FY 2025-26, the engagement partner signed the audit report on 20 June 2026. The audit team completed the file only on 25 July 2026 and wants to tidy it up. 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 final audit file should be assembled not later than 60 days after the date of the auditor's report. This is the standard period under ICAI's quality management requirements read with SA 230, so a 30, 90 or 180 day period would be incorrect.

  1. ANot later than 60 daysCorrect
  2. BNot later than 30 days
  3. CNot later than 90 days
  4. DNot later than 180 days

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 SQC 1 / SQM 1 indicates an ordinary limit of not more than 60 days. Here 25 July is 35 days after 20 June, so it is within the limit. The 30-day option is wrong because no such period applies; 90 and 180 days exceed the period.

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