英文标准审计工作底稿Word文档格式.docx

英文标准审计工作底稿Word文档格式.docx

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AuditNumber

Finalreportorlatestworkingdraft

Scheduleoffindings

QualityForms:

Filereviewchecklist

AuditRemit

ClientsPropertyremoved/returned

Auditstages

ClientContact

FinalReportDistribution

Non-conformances

TestSummarysheetsandtestresults

6

7

8

9

10

Category

internal

systems

computer

advice

Subcategory

main

other

new

network

security

publiccoys

VFM

Wasworkincludedincurrentauditplan

Yes

No

Forunscheduledauditrequest:

Daterequestreceived

Officerrequestingwork

Telephonenumber

Auditstaffmembercontacted

Staffmemberauthorisingwork

Dateworkauthorised

Namesofsuitablytrainedstaffauthorisedtocarryoutwork

Projectedstartdayofwork

Budgetedman-days

Expectedcompletiondate

Signedby（principal）

Date

Auditremitagreement:

copyofremitletterappended

………………………………….

DistributionDate:

Copy

AdministrationAsst.–whenremitlettersent

Original

AuditFile

StatementofControlObjectives

Page

of

Preparedby

ItemNo:

ControlObjectivesforthesystem（s）underreview

Distribution

original

RetainonAuditFile

Contacttodiscussprogressshouldbemadeatleast4weekly,ormorefrequentlyattheinitiativeoftheclient.

Location

Present

Notes

KeyControlsQuestionnaire

ControlObjectiveRef:

ItemNo.

KeyControlQuestions

Y

N

Testand/orFindings

Ref.

Client’sPropertyRemoved/Returned

DateRec’vd

Initials

DateReturned

Clientsignature

WhenitemsaretakenbyInternalAuditareceiptorcopyofthisformshouldbegiventotheClientfortheseitems.Pleaseensurethatitisunderstoodbytheclientthatanyreceiptissueddoesnotassumethepresenceofitemsthathavenotbeenchecked.

AuditStages

Audit

Stage

Completed

Auditor

Initials

1.

Preparation

ClientRemit

Identifyingsystemparameters

Determiningcontrolobjectives

2.

DocumentationandEvaluationofSystem

identifyingexpectedcontrols

reviewsystemagainstexpectedcontrols

appraisecontrolsagainstcontrolobjectives

3.

Testing,

SystemWalkthroughtests:

-ofcontrols/controlobjectives

Compliancetests:

-testoperationofcontrols

Ifnecessarysubstantiveteststoassesslosses

4.

DraftReport

Professionalopiniononwhethersystemunder

Reviewadequatelymeetscontrolrequirements.

Majorandminorexceptions

Recommendationsandsuggestionstoimprove

managementcontrols.

ActionPlanforCompletion

6.

CompletedActionPlanreturned

5.

FinalReport

As4abovepluscompletedActionPlanbyManagement.

Amendmentsperfinalmeeting.

ScheduleofFindings

Item

Testno.orICQ

Findings

ReportParaRef.

Circulation

Tick

InternalNotification

AuditScotland

ChiefAccountant

DirectorofFinance

PrincipalAccountant

HeadofCorp.Finance

TheG:

Drive

Copyauditfile

Copyadminfile

CopyPrincipalsfile

Client:

Datereportissued

Questionnaireissuedto:

HastheClientDepartment’scompletedactionplanbeenincludedinthereport?

LettersenttoClientrequestingcompletionofactionplan

ReminderlettersenttoClient

LettertoDirectorinforminghim/heroffailurebyClienttocompleteactionplan

DirectorinformedthatreportwillbepresentedatthenextChiefExecutiveAuditMeeting

Administrationstaff

TestSummary

TestRef.No.

Systemundertest

PurposeorreferenceNo.ofKeyControlQuestion/Objectiveaddressed

Samplesize,numberoferrorsandbasisofselection

（minimumsamplesize20orreasonsforsamplesizetested）

Conclusions/Findings

Arefindingsreportable?

Ifyesnoteitemreferenceperscheduleoffindings

Testrefofanyfurthertesting

Follow-up

DateofQuestionnairereturn

NameofClientContact

PostofClientContact

MajorWeaknesses

ReportRefs:

ReviewDate

（FourmonthsafterFinalReportIssued）

DecisionontypeofFollow-uprequired

Follow-upDate

Outcome:

SignedbyPrincipal

Postfollow-upDistributionDate:

copy

Admin.Staff

FileReviewCheckList

4WeeklyFormCheck

KeyControlQuest

WorkingPapersRef.

TestSheets

FinalAuditCheck

Ihave:

Checkedthefinalauditreport

Agreedfinalreportwiththeremitletter

Ensuredallreportablefindingsaredetailedontheschedulefindings

Confirmedthereportcontainsallrelevantfindings

Checkedrecordofauditstageschecksandappendednotes

Frequencyofcontactwiththeclient

Checkedanyrecord（s）ofnon-conformances

IhavealsocarriedoutsuchfurthersampleinspectionsoftheauditprocessandpapersasIconsiderednecessary（notesappended）tocertifythattheauditprocessandfinalreportmeettheagreedremitandrequiredstandards.

Signedby

（ChiefInternalAuditor）