Planning Activities Required by AU-C Section 300Auditors are required to establish an audit strategy that includes the scope, timing, and direction for the audit to guide the development of the audit plan (program). My assistance in CPA firm quality-control consulting, audit planning, and peer-review preparation can be obtained by sending an email using the “Contact Us” tab on my home page.
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General Ledger Analysis Worksheet: This spreadsheet can be used to centralize documentation of all unusual matters identified when scanning general ledger account activity. Interim analytical procedures (reading general ledger).e.
Instead of numerous individual account analysis requiring indexing, cross-referencing, and initialing and dating by both the preparer and reviewer, this spreadsheet can centralize the documentation of unusual matters, related inquiries and management responses, and the auditor’s resulting actions.c. Make work assignments and provide necessary training for staff personnel. Hold planning and brainstorming meeting with all engagement personnel. Prepare planning communication with persons charged with governance. Plan the maximum amount of interim work that is practical before client’s fiscal year-end.
In Part 1, we discussed required and practical pre-planning activities under AU-C Section 300. My exclusive presentation of webcasts on and self-study courses covering various applications of auditing standards can be accessed by clicking the appropriate box on the left side of my home page,
Part 2 focuses on planning requirements for the standard, along with a listing of practical activities that will result in quality, profitable audit engagements. Registered users on my website receive a 20 percent discount on CPE materials presented by myself and numerous other authors on a variety of professional topics.
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Flowchart or other documentation of the entity’s financial reporting and internal control systems: Accompanied by evidence of the appropriate system’s walk-through procedures using 10 to 15 transactions, this procedure can contribute substantive evidence – when combined with that from the procedures listed above – that may enable the assessment of risk at a level slightly less than high-to-moderate on smaller audits.d.