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Assembly process

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Assembly process

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by Ken Garrett.
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  • November 20, 2012 at 12:06 pm #55441
    patrickch
    Member
    • Topics: 4
    • Replies: 1
    • ☆

    Dear Gromit,

    From the standards, it is stated that “Changes may be made to the audit documentation during the final assembly process if they are administrative in nature.”

    I have no idea what changes to the documentation the standard implies. Does the final assembly process take place after the audit report has been signed or before the signing of the audit report. And how long is the assembly process expected to be?

    I would appreciate it if you could help me with the problem.

    Thank you.

    November 20, 2012 at 1:32 pm #107799
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    Don’t worry about: rather detailed for F8.

    However, assembly refers to putting together the audit file that documents the work done. At that point the only information that can be changed is admin stuff like referencing, but conclusions about tests etc should not be altered then.

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