Mr. Uttam, an articled clerk at RQP & Associates, is auditing AB Pharma Ltd. and has collected various papers and documents during the course of…

Items which need not be included in audit documentation: As per SA 230, "Audit Documentation", the auditor need not include in audit documentation - superseded drafts of working papers and financial statementsNotes that reflect incomplete or preliminary thinking.Previous copies of documents corrected for typographical or other errorsDuplicates of documents. Whether RQP & Associates is obliged to provide audit documentation to the client: As per Standard on Quality Control (SQC) 1, unless otherwise specified by law or regulation, audit documentation is the property of the auditor. The auditor is not obliged to provide audit documentation to the client. However, he may, at his discretion, make portions of, or extracts from, audit documentation available to clients, provided such disclosure does not undermine the validity of the work performed or, in the case of assurance engagements, the independence of the auditor or of his personnel. Thus, RQP & Associates is not obliged to provide audit documentation to AB Pharma Ltd., since such documentation is the property of the auditor; however, at its discretion, limited extracts may be shared provided such disclosure does not impair audit validity or auditor independence.