Start with the evidence
Identify the reviewed version and the new evidence. Describe what changed and which conclusion may need another look instead of quietly replacing a file in the completed pack.
Work through the example
A receipt of USD46 arrives after a reviewer checked the expense list. The new source should trigger a specific review question about that item, not make the old approval appear to cover unseen evidence.
Make the next step clear
Follow the established reopening or correction process and keep both the earlier review and later decision traceable. Let the reviewer determine the effect rather than assuming every late source has the same treatment.
Keep the source context
Keep the review period, source set and unresolved questions explicit. A checklist records work performed; it does not by itself establish that financial statements are complete or compliant. Use the appropriate reviewer for decisions about accounting treatment.