After the final audit file has been assembled, the auditor finds it necessary to add new documentation. Which of the following is permitted?

Correct answer: C) Adding the documentation, provided the auditor records the reasons and when and by whom it was added and reviewed

Explanation

After the final file is assembled, documentation must not be deleted or discarded before the end of the retention period. If it is necessary to add to or modify the file, the auditor must document the specific reasons, when the changes were made and reviewed, and by whom. Silent replacement would undermine the integrity of the audit record.