ASSURANCE IN FINANCIAL AUDITING Table of contents_part10 pdf

6 Were procedures developed to address performance dimensions value for money assertion to the relevant 56 2 Are summaries of audit differences prepared and the aggregated effect of the

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A Handbook 217

INTO SAI Ref

ISA /ISSAI Ref

Y E S

to next template which showed the

next Appendix )

WP Ref

6 Were procedures

developed to address

performance dimensions

(value for money

assertion) to the relevant

56

2 Are summaries of audit

differences prepared

and the aggregated

effect of the differences

evaluated?

Par

3.5

3 Does the auditor

responsible for the audit

review the summary of

1 Are, well supported,

conclusions stated for

ISA 230 par 11 ISSAI

1230

2 Is there evidence of

audit objectives having

been met in each

procedure?

Par

3.5.5

to 3.5.6

1230

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A Handbook 218

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next Appendix )

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3 Are financial statement

4 Are adjusting entries

1230

5 Is there adequate ate

support in the working

papers for all the

1230

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next Appendix )

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1230

7 Are all queries and

exceptions arising from

audit tests adequately

explained and resolved?

Par

3.5.5

to 3.5.6

1230

8 Where appropriate do

the audit working

papers have evidence of

1230

M REVIEW

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1 Do the audit working

27 ISSAI

respect of auditing the

budgetary process of the

auditees?

Par

3.6.4

ISA 250

2 Are events subsequent

to the balance sheet date

adequately documented

and are significant

events considered for

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7 Were attorney’s letters

requested and obtained

where an indication was

found that the auditees

are involved in any

legal matter/ litigation?

Par

3.5

ISA 500 par 15

8 Was there adequate

communication with the

auditees throughout the

audit (audit steering

committee meetings)?

Par

3.5

the compliance with

laws and regulations?

intelligible and do they

meet the applicable

standards?

Par

4.0.1

to 4.0.29

ISA 200 par 2

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2 Are the notes to the

ISA 200 par 2

3 Are the accounting

policies and the nature

and effect of any

changes therein clearly

ISA 200 par 2 &

ISA 700 par 14

4 Are the audit reports in

accordance with the

applicable standards?

Par

4.0.1

to 4.0.29

ISA 700 par 14

6 Were aspects or

deficiencies for

follow-up during the next audit

management letter for

discussion with the

8 Does the management

letter set out:

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next Appendix )

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- The problem, its

nature and possible

0

Were all significant

matters identified in the

1

Was the legal basis

identified in the report

to the Auditee?

Par

4.0.1

to 4.0.291

2

Was the audit report

submitted in good time

in accordance with the

set target dates?

Par

4.0.1

to 4.0.29

ISA 700

1

3

Were the reasons for

late submission valid?

Par

4.0.1

to 4.0.29

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That the facts,

which are made

public, are properly

presented for the

That the accounting

committee has been

informed about the

planned disclosure

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A Handbook 225

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Y E S

next Appendix )

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1

5

Generally, do the audit

working papers, the

audit procedures

undertaken, and the

results of the audit

procedures support and

confirm the audit

opinion furnished?

In my opinion, based on

the review performed,

the audit was performed

with due care

Par

4.0.1

to 4.0.29

Q CONTRACTING

OUT

1 Was an engagement

letter issued to the audit

firm stipulating their

responsibilities?

2 What measures had

been taken to establish

proper communication

channels between the

controller and the firm?

3 Did the controller

approve the audit plan

after proper review

thereof?

4 Were all changes to the

audit plan approved by

the controller?

5 Was there a steering

committee in place and

does the controller

ensure the efficient

functioning thereof?

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next Appendix )

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ensure that the auditing

standards were

complied with? Did the

controller perform an

overall review of the

work performed by the

firm?

adequately monitor the

audit costs?

8 Was the budgetary

process evaluated?

9 Was adequate work

done on the compliance

with laws and

regulations?

1

0

Did the controller

ensure that copies of the

relevant audit files were

retained or available?

R FRAUD AND ERROR

1 Where indications of

fraud were discovered

during the audit, was it

adequately followed up?

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next Appendix )

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1 Were audit procedures

transactions that are

material to the financial

evaluated and taken into

consideration during the

ISA 600

Examples of substantive procedures

INTOS

AI Ref

ISA Ref

Y E S

N O

(Describe the brief explanation of findings and link it to next template which

showed the next Appendix )

WP Ref

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A Handbook 228

INTOS

AI Ref

ISA Ref

Y E S

N O

WP Ref

12 &

ISA

530 par

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A Handbook 229

INTOS

AI Ref

ISA Ref

Y E S

N O

WP Ref

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A Handbook 230

INTOS

AI Ref

ISA Ref

Y E S

N O

WP Ref

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A Handbook 231

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ISA Ref

Y E S

N O

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A Handbook 232

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Y E S

N O

WP Ref

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A Handbook 233

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Y E S

N O

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A Handbook 234

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ISA Ref

Y E S

N O

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A Handbook 235

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Y E S

N O

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A Handbook 236

INTOS

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ISA Ref

Y E S

N O

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f Bank and

Cash

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A Handbook 237

INTOS

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ISA Ref

Y E S

N O

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A Handbook 238

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Y E S

N O

WP Ref

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A Handbook 239

INTOS

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ISA Ref

Y E S

N O

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A Handbook 240

INTOS

AI Ref

ISA Ref

Y E S

N O

WP Ref

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