R
Hi All,
I would like to know what will be the case in the audit , if there were a major changes done on existing procedures before the annual external audit by few months.
Will the auditor refer to the old procedures in the audit or the new ones?
1- if the audit will be on the the old used procedures , then all gab points covered in the new issue will be reported despite they are mitigated in the new issued procedure and
2- if the audit will be on the new procedures , then there are no records for it as they are new.
I'm really confused and any feedback would be highly appreciated!

I would like to know what will be the case in the audit , if there were a major changes done on existing procedures before the annual external audit by few months.
Will the auditor refer to the old procedures in the audit or the new ones?
1- if the audit will be on the the old used procedures , then all gab points covered in the new issue will be reported despite they are mitigated in the new issued procedure and
2- if the audit will be on the new procedures , then there are no records for it as they are new.
I'm really confused and any feedback would be highly appreciated!
