Audit Planning index

 

Audit Planning Files Index

 

 

C- Audit Planning

Ref

Pages

1

Audit Planning summary

C1

 

 

1.1

Acceptance procedures

C1.1

 

 

1.2

Ethical issue

 

 

2

Audit Planning checklist

C2

 

3

Planning Memorandum

C3

 

4

Notes of Planning meeting

C4

 

5

Systems and internal control summary

C5

 

 

5.1

Review of design and implementation of internal controls

C5.1

 

6

Audit Risk summary

C6

 

 

6.1

Audit risk checklists

C6.1

 

 

6.2

Risk responses summary

C6.2

 

 

6.3

Specific risk action plan

C6.3

 

 

6.4

Detailed risk assessment

C6.4

 

7

Preliminary analytical review

C7

 

 

7.1 Preliminary analytical workings

 

 

 

7.2 Planning analytics

 

 

 

7.3. Historical performance analysis

 

 

8

Materiality summary

C8

 

9

Other planning schedules

C9

 

 

9.1

Accountancy work planning

C9.1

 

 

9.2

Sample size planning

C9.2

 

 

9.3

Assignment planning-timetable

C9.3

 

 

9.4

Budget and performance summary

C9.4

 

 

9.5

Job progress report

C9.5

 

10

Optional programs

 

 

 

1.Opening balance and comparatives checklist

C10.1

 

 

2.Calling over sheet and printing instructions

C10.2

 

11

Other planning documents

 

C 11 Prepared by Client List 31 December 2014

 C11.1 Entity Level control

C 11.2 S3 INTERNAL CONTROL EVALUATION        

C 11.3 S4 INTERNAL CONTROL QUESTIONNAIRE          

 

 

Disclaimer: Dummy audit working files have been prepared and published to improve the quality of audit documentation of member firms providing audit services in Bangladesh. Member firms providing audit services should not assume these dummy working files as absolute benchmark for the purpose of preparing and keeping audit documentation. Every audit client has unique characteristics and risks. International Standards on Auditing (ISA) also requires to exercise engagement partner’s judgment on a number of areas in conducting the audit of an entity. Therefore, member firms should use their professional knowledge, skill, experiences along with these dummy working files to keep adequate and appropriate working papers for each audit engagement. The preparers do not assume any liability for drawing an inappropriate audit opinion based on the working papers prepared on the basis of these dummy working files.

 

 

Update Date : 04/08/2020

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