[Anonymous]

I was doing the practice questions on the Sample Exam in the Wiley Book and I got this question wrong and I don’t know why. Maybe I’m misunderstanding something or Wiley has an error in the book. Here’s the question….

After the audit documentation completion date, the auditor….

a. May not delete any audit documentation

b. May not make changes in audit documentation

c. May not add new information to audit documentation

d. May make changes or deletions to audit documentation providing that the fact that alterations were made is documented

Wiley says the correct answer is D, but I think it should be A. In my Yaeger lecture, Gary clearly stated that after the audit documentation completion date, you may NOT delete anything from the file. You may add to it provided you document your reasons for adding, but you can’t remove anything. Answer D is saying it’s ok to delete audit documentation after the completion date provided that you document it. I don’t understand. It doesn’t make sense. Err, now 2 days before my exam date, I’m getting confused.

Can someone please help me asap??

Thank you.

[kb24]

CPAMan

Based on the wording you quoted, I think you're right that there's an error with the answer. On page 203 of the Wiley 2010 book, item 3h says that auditor should not delete or discard audit documentation after the documentation completion date. It references AU 339 and PCAOB 3 if you want to double check the source material.

Good luck on your exam.

FAR 4/1/11 - 89
AUD 4/15/11 - 85
REG 4/29/11 - 80
BEC 5/13/11 - 85

[Anonymous]

Yeah, I saw that too, which is why I was furthered confused. Yaeger says not to delete and AU 339 says not to delete. That's why I was puzzled when I got the answer wrong. Thanks for clarifying. Now I know I'm not going crazy, lol.

[Sdb2fsu]

On my final review for AUD and came across this question. I think the intent is that you can add/delete after the completion day but up to 60 days (45 days issuer). After that date, you can only add documents but you must indicate who, why, and if there was any bearing on the opiniom…..the question does leave it a little open but Gleim and Wiley both refer to the 60/45 day window…..

BEC - 60, 71, 79
AUD - 73, 66, 87!!!!! Yes! I am done!
REG - 74, 76
FAR - 75

Yaeger Review for all except my last AUD score (Roger)!

[Anonymous]

Yeah, that's true, but the Wiley question states, “AFTER the audit documentation completion date….”

Once you gather all your sufficient evidence, you have 60 days to complete your audit documentation. After that date, nothing can be removed from the file. From the way the question is worded, it looks like it's after the 60 days.

That's why I was puzzled by the answer.

[Sdb2fsu]

Gotcha so maybe the “audit documentation completion date” should say “audit report date?”

BEC - 60, 71, 79
AUD - 73, 66, 87!!!!! Yes! I am done!
REG - 74, 76
FAR - 75

Yaeger Review for all except my last AUD score (Roger)!

[Anonymous]

Yeah, the question should read “After the audit report date” or “Before audit documentation completion date.” Of they can revise Choice D to read… “May make changes to audit documentation providing that the fact that alterations were made is documented.”

That's what I think. This is why AUD is so tricky. It's so tricky that even the writers of the questions get confused. They try so hard to trick us that they sometimes trick themselves, lol.

[Author]

Replies