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.
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1 |
Deleting or discarding superseded documentation. |
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2 |
Sorting, collating and cross-referencing working papers. |
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3 |
Signing off on completion checklists relating to the file assembly process. |
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4 |
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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