Assembly of the Final Audit FileAssembly of the Final Audit File

Assembly of the Final Audit File

1. The auditor shall assemble the audit documentation in an audit file and complete the administrative process of assembling the final audit file on a timely basis after the date of the auditor’s report. (Ref: Para. A21‑A22)
2. After the assembly of the final audit file has been completed, the auditor shall not delete or discard audit documentation of any nature before the end of its retention period.
   (Ref: Para. A23-Aus A23.2)
3. In circumstances other than those envisaged in paragraph 13 of this Auditing Standard where the auditor finds it necessary to modify existing audit documentation or add new audit documentation after the assembly of the final audit file has been completed, the auditor shall, regardless of the nature of the modifications or additions, document: (Ref: Para. A24)
   1. The specific reasons for making them; and
   2. When and by whom they were made and reviewed.

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