The Auditor Should Complete the Assembly of the Final Audit

The auditor should complete the assembly of the final audit file within 45 days of the report release date (60 days for private companies) .After the 45/60 day time period

A) the auditor should not delete or discard any information from the file
B) new information can be added if necessary if accompanied by management's explanation for the addition
C) new information can be added if necessary if accompanied by the reissuance of the audit report
D) new information can be added if necessary if accompanied by the effect of the new information on the auditor's conclusions
E) new information can be added if necessary if the information was inadvertently omitted during the course of the audit
F) both A and B
G) both A and D