What should auditors do with copies of reviewed sample documents?

Keeping copies of reviewed sample documents and noting who provided them is essential for maintaining a comprehensive audit trail. This practice allows auditors to reference the documents later if needed, which could be crucial for follow-up inquiries or further analysis. It also supports the integrity of the audit process, as it provides a clear record of what was examined and by whom. Document retention is a key component of audit quality and accountability, helping to ensure that all findings can be substantiated with the proper evidence.

Maintaining these documents also contributes to transparency and could be necessary if discrepancies or issues arise post-audit. In cases where regulations require retention of audit documentation, this practice aligns with those requirements. Furthermore, having a clear record of who provided the documents can help in understanding the context of the information and facilitates communication during the audit process.

The other options do not align with best practices in auditing. Simply disposing of the documents could lead to issues with accountability and the ability to support audit findings. Returning the documents may not always be practical, especially if the documents are necessary for future reference. Summarizing the contents without keeping copies lacks the detail and evidence necessary to support audit conclusions effectively.