CA Sumit, during the process of assembling the audit file after the completion of the audit, briefed his team on the changes to be made in the audit…
CA Intermediate · Auditing and Ethics · RTP · January 2025
CA Sumit, during the process of assembling the audit file after the completion of the audit, briefed his team on the changes to be made in the audit documentation. Which of the following changes can be made during the audit file assembly stage? A. Sorting, collating and cross referencing of working papers. B. Deleting or discarding superseded documents. C. Recalculation of depreciation. D. Recalculation of Interest on loans. E. Signing off of completion checklist relating to file assembly.
Suggested Answer and Working Notes:
Correct Answer: Option (A)
A, B and E
Topics: Audit Strategy, Audit Planning and Audit Programme
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