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Some Examples of changes in Assembly Of The Final Audit File

As we know the maintaining audit file is an administrative job . Following are some example of changes, which can be done in the audit files.

But remember this changes are allowed until the final assembly filing is done.


Deleting or discarding superseded documentation.


Sorting, collating and cross-referencing working papers.


Signing off on completion checklists relating to the file assembly process.


Documenting audit evidence that the auditor has obtained, discussed and agreed with the relevant members of the engagement team before the date of the auditor’s report.

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