Audit Engagement Checklist

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00-1 2009

General Audit Engagement Checklist

20,401

Section 20,400 General Audit Engagement Checklist
Checklist for Review of Audit Engagements Contents
Section I. The Auditor’s Report With Regard to the Auditor’s Report............................................................................................... II. General Audit Procedures With Regard to Client Acceptance .................................................................................................. With Regard to Client Understanding ............................................................................................. With Regard to Audit Planning ....................................................................................................... With Regard to Information Technology Considerations................................................................ With Regard to Fraud Considerations ............................................................................................. With Regard to Internal Controls and Control Risks....................................................................... With Regard to Work Performed by Other Auditors....................................................................... With Regard to a Specialist If Used ................................................................................................ With Regard to Audit Programs ...................................................................................................... With Regard to Audit Sampling ...................................................................................................... With Regard to Analytical Procedures ............................................................................................ With Regard to Related Party Transactions..................................................................................... With Regard to Material Accounting Estimates .............................................................................. With Regard to Representation Letters............................................................................................ With Regard to Supervision and Review......................................................................................... With Regard to Illegal Acts of Clients ............................................................................................ With Regard to Going Concern Considerations .............................................................................. With Regard to the Communication of Internal Control Related Matters ....................................... With Regard to Subsequent Events ................................................................................................ With Regard to Communication With Those Charged With Governance....................................... With Regard to Audit Documentation ............................................................................................ III. Working Paper Areas Significant Audit Areas ................................................................................................................... Cash................................................................................................................................................. Receivables...................................................................................................................................... Inventories ....................................................................................................................................... Investments in Securities, Derivative Instruments, and Hedging Activities.................................... Prepaid Expenses and Deferred Charges, etc. ................................................................................ Intangible Assets and Goodwill..........................................................................................................
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