ASA 230 - Audit Documentation - April 2006
Changes to Audit Documentation in ExceptChanges to Audit Documentation in Exceptional Circumstances after the Date of the Auditor’s Report
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Changes to Audit Documentation in Exceptional Circumstances after the Date of the Auditor’s Report
35 When exceptional circumstances arise after the date of the auditor’s report that require the auditor to perform new or additional audit procedures or that lead the auditor to reach new conclusions, the auditor shall document:
(a) the circumstances encountered;
(b) the new or additional audit procedures performed, audit evidence obtained, and conclusions reached; and
(c) when and by whom the resulting changes to audit documentation were made, and (where applicable) reviewed.
36 Such exceptional circumstances include the discovery of facts regarding the audited financial information that existed at the date of the auditor’s report that might have affected the auditor’s report had the auditor then been aware of them.