71 paragraphs found
The completion of the assembly of the final audit file after the date of the auditor’s report is an administrative process that does not involve the performance of new audit procedures or the drawing of new conclusions. Changes may, however, be made to …
ASQC 1 requires firms to establish policies and procedures for the retention of engagement documentation. [16] The retention period for audit engagements ordinarily is no shorter than five years from the date of the auditor’s report, or, if later, the …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …