DIVISION OF ACCOUNTS AND REPORTS AUDIT （部门的账户和审计报告）.pdf

DIVISION OF ACCOUNTS AND REPORTS AUDIT SERVICES TEAM AUDIT CHECKLIST Agency Name: ________________________ Agency Number: ______________ Fiscal Year Audited: ___________ Audit Date(s): ________________ Auditor: ____________________ AUDIT PLANNING CHECKLIST 1. Review agency correspondence file and workpapers of previous audit. 2. Visit with Randy Kennedy regarding special concerns with the agency’s document processing practices. 3. Refer to additional planning steps included in individual sections of the Audit Checklist. 1 (9-02) DIVISION OF ACCOUNTS AND REPORTS AUDIT SERVICES TEAM AUDIT CHECKLIST AUDIT PLANNING MEMO 1. Prepare an Audit Planning Memo approximately two weeks prior to the beginning of Audit Fieldwork. (Coordinator/Auditor) a. Identify the audit scope (functions to be audited). b. Summarize special concerns identified during audit planning and in the workpapers of the previous audit. Identify the impact of those concerns on the scope of audit fieldwork. c. Identify the amount of time allocated to perform audit fieldwork. Determine which audit procedures should be prioritized if enough time has not been allocated to perform all audit steps included in the audit fieldwork sections of the Audit Checklist. d. In general, audit fieldwork time should be allocated as follows: - Delegated Audit Authority Vouchers – ½ day