WORKING PAPER

CM9 · File assembly & report release

Engagement binder
Not startedRevision 1
AU-C 230Authoritative sources

Audit procedures

4 procedures · 0% completed

Record actual work and the basis for N/A.
CM9.01

Confirm report release date and final file assembly deadline (no later than 60 days for GAAS audits).

CM9.02

Complete administrative assembly without removing evidence of work or substituting omitted procedures.

CM9.03

Retain superseded decisions and document later amendments, author, date and reason.

CM9.04

Apply retention policy and archive the completed file.

Conclusion

Preparation & review

Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.

Sign-off history

No sign-offs recorded for this working paper yet.