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Unit 2. Audit working Papers, Note - Coggle Diagram
Unit 2. Audit working Papers
Guidlines
Planning, Nature, Timing, extent & conclusions
Sufficient & Detailed
All significant Matters
Designed & organized to need
Plan with client
Objects
Support A. Report Preparation
Provide Evidence (negligence)
Help to Conduct & Supervise
Point out weaknesses
Plan Audit for succeeding years
Factors Affecting Form & Content
Nature of Engagement
Form of Auditor's Report
Nature & Complexity of Client Business
Degree of reliance on Internal Controls
Need to Review work performed
Types
Current File
Engagement Letter
AE Planning
AE Program
Rec Study & Eval
Analysis of transactions
Rec Nature Timing extent
i.e. AE work review
Who and When Performed
Communication Copies
Letter of Representation / confirmation
Trial Balance & BRS
Conclusion - Unusual Matters
Fin Info Copies
Permanent File
Legal & Org Structure
Imp. Leg docs & MOM
Significant Ratio & Trend Analysius
short Desc. of type of business
Importance
Quality Control
Assurance of work review
AE of Effictive
⬆ efficiency
Support Conclusions
Up to Date Info
Rec. of Sig. Matters
Relocation of Audit
performance Evaluation
Note