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CA Intermediate · Auditing and Ethics · Audit Documentation

While auditing Kaveri Textiles Ltd for FY 2025-26, the engagement team finished its fieldwork and the auditor signed the audit report on 28 May 2026. The engagement partner asks the senior when the final audit file should be assembled. Under SA 230, what is the correct time limit?

The final audit file should be assembled within 60 days following the date of the auditor's report. SA 230 requires timely completion of the administrative process of assembling the file after the report date, and 60 days is the period the standard specifies for this assembly.

  1. AWithin 60 days following the date of the auditor's reportCorrect
  2. BWithin 30 days following the date of the auditor's report
  3. CBefore the date of the auditor's report is signed
  4. DWithin 90 days following the date of the auditor's report

Explanation

SA 230 requires the auditor to assemble the audit documentation in an audit file and complete the administrative process of assembling the final file on a timely basis after the date of the auditor's report. The standard sets this period as not more than 60 days. The 30-day and 90-day periods are not the stated limit, and assembly need not be done before signing.

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