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AUDIT PROCESS (TERMS AND CONCEPTS (Internal controls questionnaire A…
AUDIT PROCESS
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TERMS AND CONCEPTS
Internal controls questionnaire A document that auditors can use to inquire about the existence of internal controls before performing the audit. The questionnaire is useful to determine the areas on which the audit should focus.
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Test scripts A list of specific instructions that need to be followed to test a particular subject and document the results.
Work papers The set of documents used to record all of the work performed during the entire audit engagement and demonstrate compliance with audit standards
Audit plan A high-level description of the audit work to be performed in a certain period of time by the auditor or a team of auditors.
Audit program A more granular description of the work to be performed to meet the engagement objectives.
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