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CA Intermediate · Auditing and Ethics · Audit Documentation

While auditing Kaveri Textiles Ltd for FY 2025-26, the engagement team of Mehta & Associates finishes its work and signs the audit report on 28 May 2026. Under SA 230, the auditor must assemble the audit documentation in an audit file. What is the correct response regarding the completion of the final audit file assembly?

The auditor should complete assembly of the final audit file on a timely basis after signing the report, ordinarily within 60 days of the date of the auditor's report. Assembly is mandatory and administrative in nature, and it does not depend on a client request.

  1. AComplete the administrative process of assembling the final file on a timely basis, ordinarily not more than 60 days after the date of the auditor's reportCorrect
  2. BComplete the assembly of the final file within 180 days after the date of the auditor's report
  3. CLeave the file open until the next year's audit begins so that further working papers can be added freely
  4. DComplete the assembly only if the client requests the file, since assembly is optional

Explanation

SA 230 requires the auditor to complete assembly of the final audit file on a timely basis after the date of the auditor's report, and ordinarily a period not exceeding 60 days is regarded as appropriate. The 180-day figure is not the SA 230 limit. Assembly is a mandatory administrative step, not a client-driven option.

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