Engagement acceptance and continuance
Independence, team competence, client integrity and the engagement letter.
Coming soon
WORKING PAPERS · PHASE 1
Audit Planning Working Papers
Planning-phase working papers are in preparation. The list below shows what will be available. Meanwhile, the fieldwork working papers for Cash and Cash Equivalents are ready to use.
Understanding the entity and its environment
Business model, reporting framework, internal control and information systems.
Coming soon
Materiality
Overall materiality, performance materiality and the clearly trivial threshold.
Coming soon
Risk assessment and response
Risks of material misstatement by assertion and the planned audit response.
Coming soon
Preliminary analytical procedures
Trend and ratio analysis to identify risk areas.
Coming soon
Overall audit strategy and plan
Scope, timing, team allocation and the audit programme by account.
Coming soon