CA Rocky is a recently qualified Chartered Accountant. He is appointed as an auditor of Sky Ltd. for the current Financial Year 2023-24. CA Rocky is…
CA Intermediate · Auditing and Ethics · RTP · May 2025
CA Rocky is a recently qualified Chartered Accountant. He is appointed as an auditor of Sky Ltd. for the current Financial Year 2023-24. CA Rocky is of the view that he shall record all the matters related to audit i.e., audit procedures to be performed, audit evidence obtained and conclusions reached. Thus, he maintained a file and recorded each and every finding during the audit. His audit file, also includes audit programmes, notes reflecting preliminary thinking, letters of confirmation, e-mails concerning significant matters, etc. State which of the following need not be included in the audit documentation?
Suggested Answer and Working Notes:
Correct Answer: Option (D)
Notes reflecting preliminary thinking.
Topics: Audit Evidence, Audit Strategy, Audit Planning and Audit Programme
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