Home › CA Inter › auditing › Audit Documentation › If the auditor finds it necessary to modify or a…
If the auditor finds it necessary to modify or add to documentation after assembly, the auditor must document the:
Aspecific reasons for the change
Bclient's permission letter
Cnames of competitors
Dnew audit fee
Answer & Solution
Correct answer: A. specific reasons for the change
Post-assembly changes require documenting the specific reasons.
Related questions
The completeness and adequacy of audit documentation primarily support the auditor in defeA checklist used to ensure all required audit steps are performed is an example of audit:Audit documentation may be recorded:After the assembly of the final audit file is completed, the auditor shall NOT ___ audit dTimely preparation of audit documentation helps to enhance the ___ of the audit:Documentation of the significant matters and professional judgements made is required becaOral explanations by the auditor, on their own, ___ adequate support for the work performeThe form, content and extent of audit documentation depend on factors such as the size, co