tailieunhanh - Exposure Draft Update to Joint GAO/PCIE Financial Audit Manual (FAM)_part2

TÀI LIỆU Giữ lại Kiểm toán chuẩn bị: - kế hoạch kiểm toán - chương trình kiểm toán - lối vào bản ghi nhớ tài liệu và hội nghị xuất cảnh - bản ghi nhớ tài liệu HỘI NGHỊ KEY tham dự - kết quả rà soát tài liệu - PHỤ THI TÀI LIỆU tóm tắt kiểm toán viên bản ghi nhớ khác chuẩn bị sẵn sàng: Xét thực thể mức độ: - Báo cáo kiểm toán viên khác - cuối cùng tài chính báo cáo và ghi chú - quản lý báo cáo - quản lý thư - unadjusted. | Planning and General 650 A - Summary of Audit Procedures and Documentation for Review of Other Auditors Work DOCUME NTATION Retain Optional Auditor prepared - audit plan - audit program - memo documenting entrance and exit conference - MEMOS DOCUMENTING KEY MEETINGS ATTENDED - results of review of documentation - SUPPLEMENTAL TEST DOCUMENTATION - summary memo Other auditor prepared At entity level - other auditor s report - final financial statements and notes - stewardship report - management letter - other auditor s unadjusted misstatements estimate of the imprecision of audit procedures and comparison with materiality - audit completion checklist - other auditor s audit summary memo At line item level - documentation that supports exceptions - other auditor s documentation evidencing significant judgments and conclusions - entity profile - general risk analysis - other auditor s audit plan - other auditor s audit program - account risk analyses - specific control evaluations - trial balance - lead schedules - management representation letter - legal representation letter August 2002 GAO PCIE Financial Audit Manual - Part II Page 650 A-3 This is trial version This page intentionally left blank. This is trial version Planning and General 650 B - EXAMPLE AUDIT PROCEDURES FOR USING THE WORK OF OTHERS This program is appropriate when using the work of other auditors to perform a full or partial audit of financial statements or the work of specialists. The steps should be tailored to the circumstances and the planned level of review by deleting inapplicable steps modifying the steps and adding additional steps. When the other auditors or specialists have done only part of an audit many of the steps may be deleted. Many of the steps also may be deleted for the low level of review or when the auditor plans to issue a transmittal letter. The program consists of three sections evaluating independence objectivity and qualifications for CPA