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ược thủ tục phát triển để giải quyết các kích thước hiệu suất (giá trị so với khẳng định tiền) cho các nguồn có liên quan? Tất cả các xác nhận của bên thứ ba nhận được trở lại? Có những xác nhận so với hồ sơ và khác biệt của khách hàng điều tra? | INTO SAI Ref. ISA ISSAI Ref. Y E S N O N A Comments Describe the brief explanation of findings and link it to next template which showed the next Appendix WP Ref. 6 Were procedures developed to address performance dimensions value for money assertion to the relevant sources Par.3. 5 7 Were all third-party confirmations received back Were these confirmations compared to the client s records and differences investigated Par.3. 5 ISA 505 K EVALUATION OF RESULTS 1 Are errors found when sampling appropriately considered Par. 3.5 ISA 530 par 54 -56 2 Are summaries of audit differences prepared and the aggregated effect of the differences evaluated Par. 3.5 3 Does the auditor responsible for the audit review the summary of audit differences Par. 3.5 L AUDIT WORKING PAPERS 1 Are well supported conclusions stated for each component audited Par. 3.5.5 to 3.5.6 ISA 230 par 11 ISSAI 1230 2 Is there evidence of audit objectives having been met in each procedure Par. 3.5.5 to 3.5.6 ISA 230 par 15 ISSAI 1230 This is trial version www.adultpdf.com 217 INTO SAI Ref. ISA ISSAI Ref. Y E S N O N A Comments Describe the brief explanation of findings and link it to next template which showed the next Appendix WP Ref. 3 Are financial statement amounts readily traceable to a working trial balance and lead schedules Par. 3.5.5 to 3.5.6 4 Are adjusting entries adequately supported by the working papers and cross-referenced to appropriate schedules Par. 3.5.5 to 3.5.6 ISA 230 par 15 ISSAI 1230 5 Is there adequate ate support in the working papers for all the information contained in the notes to the financial statements Par. 3.5.5 to 3.5.6 ISA 230 par 15 ISSAI 1230 This is trial version www.adultpdf.com 218 INTO SAI Ref. ISA ISSAI Ref. Y E S N O N A Comments Describe the brief explanation of findings and link it to next template which showed the next Appendix WP Ref. 6 Generally do the working papers Include indexing signatures and dating by preparer and reviewer Indicate the meanings of .
