Completing the audit
The term completion refers to finishing all the tasks that must be performed before the audit findings can be rendered and the audit procedures concluded.
The audit is complete after all audit activities have been done, or as otherwise agreed with the audit client. There may be unforeseen circumstances that prevent the audit from being performed in accordance with the audit plan, but this must be communicated and agreed upon with the client (including deciding on further steps).
When deciding whether to maintain specific records, all parties participating in the audit should reach a consensus on the matter, and such decisions should be made by taking into consideration the audit program as well as any applicable requirements.
Without the permission of the audit client and, where applicable, the auditee, the audit team and the individual(s) overseeing the audit program should not reveal any information collected during the audit or that is contained in...
