英文标准审计工作底稿.docx
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英文标准审计工作底稿
PermanentFileIndex
Client
Description
Updatedon
1
Auditreport
Actionplan
Follow-uppapers
Clientquestionnaire
2
Systemsnotes&Backgroundinformation
3
ControlObjectives
KeyControlQuestions
4
5
WorkingFileIndex
AuditNumber
Client
Description
1
Finalreportorlatestworkingdraft
Actionplan
Follow-uppapers
Clientquestionnaire
2
Systemsnotes&Backgroundinformation
3
ControlObjectives
KeyControlQuestions
Scheduleoffindings
4
QualityForms:
Filereviewchecklist
AuditRemit
ClientsPropertyremoved/returned
Auditstages
ClientContact
FinalReportDistribution
Non-conformances
5
TestSummarysheetsandtestresults
6
7
8
9
10
AuditRemit
AuditNumber
Client
Description
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
AuditNumber
Page
of
Preparedby
Date
Client
Description
ItemNo:
ControlObjectivesforthesystem（s）underreview
Distribution
original
RetainonAuditFile
ClientContact
AuditNumber
Client
Description
Contacttodiscussprogressshouldbemadeatleast4weekly,ormorefrequentlyattheinitiativeoftheclient.
Date
Location
Present
Notes
Distribution
Original
RetainonAuditFile
KeyControlsQuestionnaire
AuditNumber
Page
of
Preparedby
Date
Client
Description
ControlObjectiveRef:
ItemNo.
KeyControlQuestions
Y
N
Testand/orFindings
Ref.
Distribution
Original
RetainonAuditFile
Client’sPropertyRemoved/Returned
AuditNumber
Client
ItemNo.
Description
DateRec’vd
Initials
DateReturned
Clientsignature
WhenitemsaretakenbyInternalAuditareceiptorcopyofthisformshouldbegiventotheClientfortheseitems.Pleaseensurethatitisunderstoodbytheclientthatanyreceiptissueddoesnotassumethepresenceofitemsthathavenotbeenchecked.
Distribution
original
AuditFile
AuditStages
AuditNumber
Client
Description
Audit
Stage
Description
Date
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.
Distribution
Original
RetainonAuditFile
ScheduleofFindings
AuditNumber
Page
of
Preparedby
Date
Client
Description
Item
Testno.orICQ
Findings
ReportParaRef.
Distribution
Original
RetainonAuditFile
FinalReportDistribution
AuditNumber
Client
Description
Circulation
Tick
InternalNotification
Tick
AuditScotland
ChiefAccountant
DirectorofFinance
PrincipalAccountant
HeadofCorp.Finance
TheG:
Drive
Copyauditfile
Copyadminfile
CopyPrincipalsfile
Client:
Client:
Client:
Client:
Client:
Datereportissued
Questionnaireissuedto:
Yes
No
HastheClientDepartment’scompletedactionplanbeenincludedinthereport?
Date
Date
LettersenttoClientrequestingcompletionofactionplan
ReminderlettersenttoClient
LettertoDirectorinforminghim/heroffailurebyClienttocompleteactionplan
Yes
No
DirectorinformedthatreportwillbepresentedatthenextChiefExecutiveAuditMeeting
DistributionDate:
Original
Administrationstaff
Copy
AuditFile
TestSummary
AuditNumber
TestRef.No.
Page
of
Preparedby
Date
Client
Description
Systemundertest
PurposeorreferenceNo.ofKeyControlQuestion/Objectiveaddressed
Samplesize,numberoferrorsandbasisofselection
（minimumsamplesize20orreasonsforsamplesizetested）
Conclusions/Findings
Arefindingsreportable?
Yes
No
Ifyesnoteitemreferenceperscheduleoffindings
Ref.
Testrefofanyfurthertesting
Ref.
Distribution
original
RetainonAuditFile
Follow-up
AuditNumber
Client
Description
Datereportissued
DateofQuestionnairereturn
NameofClientContact
PostofClientContact
MajorWeaknesses
ReportRefs:
ReviewDate
（FourmonthsafterFinalReportIssued）
DecisionontypeofFollow-uprequired
Follow-upDate
Outcome:
SignedbyPrincipal
Date
Postfollow-upDistributionDate:
original
AuditFile
copy
Admin.Staff
FileReviewCheckList
AuditNumber
Client
Description
4WeeklyFormCheck
Date
Initials
AuditRemit
ControlObjectives
KeyControlQuest
WorkingPapersRef.
TestSheets
AuditStages
ClientContact
Findings
FinalAuditCheck
Ihave:
Initials
Checkedthefinalauditreport
Agreedfinalreportwiththeremitletter
Ensuredallreportablefindingsaredetailedontheschedulefindings
Confirmedthereportcontainsallrelevantfindings
Checkedrecordofauditstageschecksandappendednotes
Frequencyofcontactwiththeclient
Checkedanyrecord（s）ofnon-conformances
IhavealsocarriedoutsuchfurthersampleinspectionsoftheauditprocessandpapersasIconsiderednecessary（notesappended）tocertifythattheauditprocessandfinalreportmeettheagreedremitandrequiredstandards.
Signedby
Date
（ChiefInternalAuditor）
Distribution
original
RetainonAuditFile
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