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1172 Modifications to Audit Documentation After Final Assembly
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.
CPA Canada Assurance Standards
Performance Audit, Special Examination, and Other Assurance Engagements
CAS 230.16 In circumstances other than those envisaged in paragraph 13 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)
(a) The specific reasons for making them; and
(b) When and by whom they were made and reviewed.
Assembly of the Final Audit File (Ref: Para. 14-16)
CAS 230. A24 An example of a circumstance in which the auditor may find it necessary to modify existing audit documentation or add new audit documentation after file assembly has been completed is the need to clarify existing audit documentation arising from comments received during monitoring inspections performed by internal or external parties.
CSAE 3001.86 If the practitioner finds it necessary to amend existing engagement documentation or add new engagement documentation after the assembly of the final engagement file has been completed the practitioner shall, regardless of the nature of the amendments or additions, document:
(a) The specific reasons for making the amendments or additions; and
(b) When, and by whom, they were made and reviewed.
After the final assembly of the audit file, the auditor shall not delete or discard audit documentation from the final audit file. [Nov-2011]
Where the auditor finds it necessary to make additions (including amendments) to audit documentation after the assembly of the final audit 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]
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.