For how long must audit documentation be maintained in government audits?

In government audits, maintaining audit documentation for three years after issuance is crucial for several reasons. This retention period aligns with the requirements set forth by various oversight entities, including the Government Accountability Office (GAO) and the Office of Management and Budget (OMB). The three-year timeframe ensures that there is sufficient time for review and any potential inquiries into the audit work performed.

During this period, documents can be reviewed for compliance with applicable laws, regulations, and audit standards. Retaining documentation for a shorter timeframe may hinder the ability to address any subsequent questions or issues that arise about the audit findings. This three-year period is also consistent with the statutes of limitations related to government audits, providing a safeguard for accountability and transparency.

It's important to note that the other options do not meet the established guidelines for audit documentation retention in government contexts, which is why they are not correct.