Table of Contents


CONDUCT OF AN AUDIT


Audit Preliminaries

Procedures that a proposed Auditor must undertake before accepting nomination

Before Accepting Nomination

After Accepting Nomination

Audit Letter of Engagement

Terms of Engagement

Purpose of Letter of Engagement

Main Contents of a Letter of Engagement

Sources of information

Audit planning

Help to the Auditor

Audit Preparation

Sufficient Knowledge

Audit plan memorandum

Control

Requirements of commencing an Audit

Conducting of an Audit/ The Audit Process

Auditor’s operating standards

The operation of an Audit

Audit Files

Audit Working Papers

Objectives or Aims of working papers

Essential of working papers