Final audit is also called as the balance sheet audit or the periodical audit final audit is started when the books of accounts closed at the end of the . Final audit is conducted by the statutory auditors after the close of the financial period with a view to prepare the financial statements audit report to be . I have problem in understanding the difference of interim and final audit my most focus is on the understanding of the interim audit . Audit documentation isa 230 146 assembly of the final audit file 14 the auditor shall assemble the audit documentation in an audit file and. Contents1 overview2 interim audit3 final audit test31 related posts overview final audit testing is part of audit test on the financial statements which normally
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