Use AICPA (www.aicpa.org) and PCAOB (pcaobus.org) auditing standards to answer the following questions about audit evidence and audit documentation.
Required
a. According to PCAOB Auditing Standard 3 on audit documentation, the complete audit documentation must be assembled by 45 days after the report release date. What does this standard say about whether documentation can be deleted after the document completion date or whether documentation can be added after the document completion date?
b. According to AU-C 230.08, what are the requirements for the form, content, and extent of audit documentation?
c. AU-C 500, Audit Evidence, in the AICPA auditing standards refers to information produced by the entity. What must the auditor do to evaluate whether information provided by the client is sufficiently reliable?