B - Completion file index

B - Completion file index

 

 

Client:

Year/Period End:

File No:

Ref: B

 

                       AUDIT COMPLETION

SL

Document Title

Ref

Page no

1

Partner completion final

B

 

2

Partner completion initial

B1

 

3

Audit standards review questionnaire

B2

 

4

File completion questionnaires- Pre-partner review

B3.1

 

5

File completion questionnaires- Final

B3.2

 

6

Critical review of accounts questionnaire

B4

 

7

Audit highlights

B5

 

8

Justification of audit report

B6

 

9

Summary of unadjusted and unadjusted

B7

 

9.01

Workings

 

 

10

Final analytical review

B9

 

10.1

Working on Final analytics

 

 

11

Senior/manager review

B12

 

12

Cleared audit queries

B13

 

13

Exit meeting (Notes of meetings with client)

B14

 

14

Internal control questioner

S4

 

15

Post balance sheet events

T

 

15.01

Subsequent event workings

 

 

16

Going Concern checklist

T1

 

17

Going Concern Conclusion

T2

 

18.

Fraud related procedure

 

 

18.1

Review of Journal entries

 

 

18.2

Fraud Other

 

 

18.3

RAP discussion

 

 

18.4

Risk Sheet

 

 

19.

Management letter

 

 

 

 

 

 

 

Update Date : 04/08/2020

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