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AUDIT PLANNING AND DOCUMENTATION

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Presentation on theme: "AUDIT PLANNING AND DOCUMENTATION"— Presentation transcript:

1 AUDIT PLANNING AND DOCUMENTATION
CHAPTER 7 AUDIT PLANNING AND DOCUMENTATION

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

3 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

4 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

5 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

6 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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