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Checklist for Review of Financial Audits Performed by the Office of Inspector General_part2

Nhận xét, phát hiện Các kiểm toán viên không yêu cầu cung cấp đảm bảo hợp lý phát hiện lạm dụng) (GAS, 4,12 -. 13). 2.3.5 Khi kiểm toán viên xác định các thiếu sót, workpapers bằng văn bản bao gồm các tiêu chuẩn, điều kiện, nguyên nhân, và có hiệu lực hoặc có hiệu lực tiềm năng? | APPENDIX C CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL Yes No N A Remarks and Findings auditors are not required to provide reasonable assurance of detecting abuse. GAS 4.12 -.13 2.3.5 When the auditor identified deficiencies were workpapers written to include criteria condition cause and effect or potential effect GAS 4.14-.18 2.3.6 If statistical or nonstatistical sampling was used for tests of controls in the audit engagement did the auditor consider the following professional guidelines The specific objective of the test of controls tolerable rate allowable risk of assessing control risk too low and characteristics of the population when planning the sample AU 350.31 Whether the sample was selected in such a way that it could be expected to be representative of the population Au 350.39 Whether the nature timing and extent of planned substantive procedures were reevaluated as appropriate if the sample results did not support the planned assessed level of control risk for an assertion AU 350.40-.43 Whether in evaluating the sample appropriate consideration was given to items for which the planned test of controls or alternative procedure could not be performed for example because the documentation was missing AU 350.40 2.3.7 If statistical or nonstatistical sampling was used for substantive tests of details in the audit engagement did the auditor properly consider the following Whether the auditor appropriately considered the specific audit objective preliminary judgments about materiality levels acceptable level of risk of incorrect acceptance and characteristics of the population when planning the sample AU 350.16 This is trial version www.adultpdf.com Appendix C Page 12 of 31 APPENDIX C CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL Yes No N A Remarks and Findings Whether the sample was selected in such a way that it could be expected to be representative of the population AU .