Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 67

The auditor should document the report release date and complete the assembly of the final audit file on a timely basis, but no later than 60 days following the report release date. (AU-C 230.15–.16) After this date, the auditor must not delete or discard existing audit documentation before the end of the specified retention period, not less than five years from the report release date. If changes are made to the audit documentation after the documentation completion date, the auditor should document when and by whom the changes were made, the specific reasons for the changes, and the effect of the changes, if any, on the auditor’s previous conclusions. (AU-C 230.17 and .18)