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Forgot password. Reset password. Please confirm. So your request will be limited to the first documents. To make your more manageable, we have automatically split your selection into separate batches of up to 25 documents. Skip to main content. You are attempting to documents. Close Next batch. Book a free 15 minute demo. It is important to ensure audit documentation is properly assembled during the final file assembly period and deleted from temporary storage devices within the 60 days period.
All documentation that supports the audit conclusion must be retained in the audit working paper software. Audit teams complete the audit file documentation in the audit working paper software through the finalization process and deliver paper records to Information and Records Management for storage and maintenance. The principal will include the New Material to be Managed by Information and Records Management form with the paper audit records when submitting them to Information and Records Management.
Finalized electronic audit files are kept in the audit working paper software until the end of their retention period. Audit teams follow the appropriate security procedures to dispose of transitory audit records, regardless of their format, as soon as they no longer need them within 60 days period. Library and Archives Canada has given the Office and its staff the authority to dispose of transitory records.
Under the Library and Archives of Canada Act, and according to disposition authorities that are OAG-specific as well as those that cover multiple federal institutions, only Information and Records Management has the delegated authority to dispose of audit records of enduring value. Information and Records Management disposes of audit files at the end of their retention periods, according to agreements with Library and Archives Canada. Retention periods assigned to all records may be extended or suspended when records are subject to:.
OAG Audit provides information on retrieval and access when technology is upgraded or changed over time. CPA Canada Copyright. A62 Procedures that the firm adopts for retention of engagement documentation include those that enable the requirements of paragraph 47 to be met during the retention period, for example to: Enable the retrieval of, and access to, the engagement documentation during the retention period, particularly in the case of electronic documentation since the underlying technology may be upgraded or changed over time; Provide, where necessary, a record of changes made to engagement documentation after the engagement files have been completed; and Enable authorized external parties to access and review specific engagement documentation for quality control or other purposes.
Ownership of engagement documentation CSQC 1. Documentation CSAE A CSAE
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