After 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 procedures, reaching new conclusions. Under SA 230, the auditor shall document:

Correct answer: D) The circumstances encountered, the new or additional procedures performed, evidence obtained and conclusions, and when and by whom the changes were made and reviewed

Explanation

SA 230 requires that in exceptional circumstances where the auditor performs new or additional procedures or reaches new conclusions after the report date, the auditor documents the circumstances, the procedures, evidence and conclusions and their effect on the report, and when and by whom the resulting changes were made and reviewed. Existing documentation is not replaced.