Certified Quality Auditor (CQA) Practice Exam 2025 - Free CQA Practice Questions and Study Guide.

The best method for determining the retention policy of audit documents is through an agreement between the client, the auditing organization, and the auditee. This collaborative approach ensures that all parties involved understand and consent to the terms regarding how long different audit documents should be kept. By establishing a mutual agreement, it takes into account various compliance requirements, organizational policies, and specific needs of the client and auditee. This method fosters clear communication, accountability, and ensures that all parties’ interests are considered in the retention policy.

The other options do not provide a comprehensive framework for establishing a retention policy. Simply relying on the status of corrective actions or the significance of audit findings may lead to inconsistency in document retention practices, as these factors can vary widely depending on the specific case or findings of the audit. While the distribution of the final audit report is essential for information sharing, it does not inherently dictate how long documents should be retained or under what conditions. Therefore, relying on an agreement involving all stakeholders is the most effective approach to determine a clear, structured retention policy for audit documents.