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1172 Modifications to Audit Documentation After Final Assembly
Sep-2015
Overview
Auditors are not to delete or discard audit documentation from the final audit file.
This section outlines how to proceed when additions and amendments to documentation are required after the assembly of the final audit file has been completed.
OAG Policy
After the assembly of the final audit file has been completed, the auditor shall not delete or discard audit documentation before the end of its retention period. [Nov-2011]
Where the auditor finds it necessary to make additions (including amendments) to engagement documentation after the assembly of the final engagement file has been completed, the auditor shall
- obtain approval from the engagement leader for the documentation changes,
- document the specific reasons for the additions or amendments,
- document when and by whom the additions or amendments were made and reviewed, and
- document the engagement leader’s approval obtained above. [Apr-2015]
OAG Guidance
Note: This section does not address situations where an auditor is performing new or additional audit procedures or drawing new conclusions after the date of the auditor's report. OAG Audit 1173 Matters arising after the date of the assurance engagement report, provides guidance on this scenario.
Modifications to audit documentation after final assembly
Modifications to audit documentation after the date of assembly of the final audit file are permitted where the policies stated in this section are respected and are documented in either
- a paper file, if documentation is above “Protected B”; or
- an unfinalized audit file in the audit working paper software, which will then be re-finalized.
Unfinalizing an audit file to record additions (including amendments) to audit documentation should occur in limited circumstances. OAG Audit 1171 provides guidance on documenting matters outstanding at the file finalization deadline.