REVIEW GUIDE SPREADSHEET: POLICY STANDARDS FOR FINANCIAL AUDITS & ATTESTATION ENGAGEMENTS
Workbook contains questions for each phase of the audit (based on government audit standards)
1 Does the audit group have policies and procedures to establish an understanding with the auditee as to the services to be performed, including engagement objectives, management's responsibilities, the auditor's responsibilities, and limitations of the engagement? (GAS 4.03, 5.04)2 Does the audit group have policies and procedures requiring supervisors to inform assistants of their responsibilities and the objectives of the procedures they perform (AU 300)
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