[sdaccount]

Hi,

I need some clarification on a MP question from Wiley 2010 Audit book (pg 628 testlet 3 question 21).

After the audit documentation completion date, the auditor

a) May not delete any documentation

b) May not make changes in the 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.

I answered “a” because AU 339

.30 After the documentation completion date, the auditor must not delete

or discard audit documentation before the end of the specified retention period,

as discussed in paragraph .32. When the auditor finds it necessary to make an

addition (including amendments) to audit documentation after the documentation completion date, the auditor should document the addition in accordance.

The answer was “d” and its explained that the auditor may make changes or deletions to audit documentation providing that the fact that the changes were made is documented.

AU 339 clearly states that the auditor must not delete or discard audit documentation before the end of the retention period, but if I need to add or amend I may as long as I document the addition. The retention period is (not less than 5 years). Is the end of the retention period implied in the question?

Can anyone clarify? Audit documentation under PCAOB I beleive is similar as well. No deletions after documentation completion date, but additions are allowed provided you supply the appropriate documentation for the addition.

Thanks!

[Anonymous]

This is also in the Wiley 2012 Audit book… sample exam in the back of the book, Testlet 3, question 21.

I'm pretty sure it's wrong in the book. I put “a” as well b/c that info comes right from the standard. I can't believe it's been wrong in the book for that long.

[Tina82]

After the documentation completion date no documentation may be deleted, but additions are permitted provided that they are documented as such, ie. additions. Note this is from different materials as I don't use Wiley.

R - 74;88
A - 84
B - 74;89
F - no study = 67; May 15 = 87 & done

[Author]

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