CA Inter P5 · Chapter 6 · Question 4 of 9
After the assembly of the final audit file of Kesar Exports Ltd. is complete, an audit manager wants to remove a working paper. Under SA 230:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) The auditor shall not delete or discard documentation of any nature before the end of its retention period
Explanation
SA 230 prohibits deleting or discarding audit documentation of any nature after assembly of the final file and before the end of the retention period. If modifications or additions are necessary, the auditor documents the specific reasons, when and by whom they were made and reviewed.
More Audit Documentation MCQs
- Q6Which of the following would ordinarily be kept in the permanent audit file rather than the current file?
- Q7After the auditor's report for Ved Polymers Ltd. was dated, the auditor learns of a fact that existed at that date and performs new audit…
- Q8Which of the following is ordinarily NOT required to be included in audit documentation under SA 230?
- Q9In documenting the nature, timing and extent of audit procedures performed, SA 230 requires the auditor to record:
- Q1Under SA 230, audit documentation primarily provides: