ACCA AA · Chapter 7 · Question 8 of 8
After the final audit file has been assembled, the auditor finds that it is necessary to add documentation relating to a matter already concluded. Which of the following is correct under ISA 230?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) The auditor may add the documentation but must record when and by whom it was added and the specific reasons, and must not delete any existing documentation
Explanation
After assembly, the auditor must not delete or discard documentation before the end of the retention period. If modifications or additions are necessary, ISA 230 requires the auditor to document the specific reasons, and when and by whom they were made and reviewed. This preserves the integrity of the record of work actually performed.
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