CAF-8 · Chapter 4 · Question 9 of 10
ISA 230 requires the auditor to assemble the final audit file on a timely basis after the date of the auditor's report. What is the typical timeframe for this assembly?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Not more than 60 days
Explanation
The final audit file must be assembled no later than 60 days after the date of the auditor's report.
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