1. Audit Engagement Planning in Armenia
Republic of Armenia Ministry of Finance
Audit Engagement Planning in Armenia
Makich Khcheyan, PhD Head of Internal Audit Regulation and Coordination Division
2017, Tashkent

2. PLAN

4. E I C P CONFIRMATIONS Existence Integrity Correctness Presentation
The operations and cases registered by the audited unit, have taken place at a certain period of time and the assets and liability of the organization exist as by certain date
There are no operations and cases not registered by the audited unit, which should have been registered during certain period of time
The operations and cases are properly registered by the unit
The operations and cases registered by the audited unit are properly classified
In the accounting systems the assets and liabilities are reflected with correct value
Existence
Integrity
Correctness
Presentation
Evaluation E I C P

6. THANK YOU FOR YOUR ATTENTION