AUDIT PLANNING AND DOCUMENTATION

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Presentation transcript:

AUDIT PLANNING AND DOCUMENTATION CHAPTER 7 AUDIT PLANNING AND DOCUMENTATION

PLANNING PREPLAN CLIENT ACCEPTANCE OR CONTINUATION REASONS FOR AUDIT INVESTIGATION REASONS FOR AUDIT ENGAGEMENT LETTER SELECT STAFF

OBTAIN BACKGROUND INFORMATION KNOWLEDGE OF CLIENT INDUSTRY TOUR CLIENT FACILITIES IDENTIFY RELATED PARTIES NEED FOR SPECIALISTS CLIENT LEGAL OBLIGATIONS CHARTER AND BYLAWS MINUTES OF MEETINGS CONTARCTS PRELIMINARY ANALYTICAL REVIEW

WORKING PAPERS PURPOSES OF WORKING PAPERS CONTENT AND ORGANIZATION PLANNING AUDIT RECORD EVIDENCE GATHERED BASIS FOR AUDIT REPORT BASIS FOR REVIEW CONTENT AND ORGANIZATION PERMANENT FILES CURRENT FILES

ADJUSTING AND RECLASSIFICATION ENTRIES SUPPORTING SCHEDULES WORKING TRIAL BALANCE GROUPED TRIAL BALANCE LEAD SCHEDULES FOR EACH MAJOR CATEGORY, LISTING OF ALL ACCOUNTS OF THAT TYPE ADJUSTING AND RECLASSIFICATION ENTRIES SUPPORTING SCHEDULES ANALYSIS TRIAL BALANCE OR LIST RECONCILIATION TEST OF REASONABLENESS SUMMARY OF PROCEDURES SUPPORTING DOCUMENTS OUTSIDE DOCUMENTATION

PREPARATION OF WORKING PAPERS HEADING INDEXING AND CROSS-REFERENCING INDICATE AUDIT WORK PERFORMED TICK MARKS OBJECTIVE OF PREPARING WORK PAPER CONCLUSIONS OWNERSHIP OF WORK PAPERS CONFIDENTIALITY

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