CA Inter P5 · Chapter 6 · Question 8 of 9
Which of the following is ordinarily NOT required to be included in audit documentation under SA 230?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Superseded drafts of working papers and notes reflecting incomplete or preliminary thinking
Explanation
SA 230 states that the auditor need not include superseded drafts of working papers or financial statements, notes reflecting incomplete or preliminary thinking, previous copies of documents corrected for typographical errors, and duplicates. Significant discussions, identifying characteristics of items tested and treatment of inconsistent information must be documented.
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