Audit Checklist - 2770 Words

Appendix D Checklist for Review of Attestation Engagements Performed by the Office of Inspector General This Appendix includes guidance for reviewing the Office of Inspector General’s (OIG’s) attestation engagements conducted in accordance with Government Auditing Standards (GAS), Chapter 6, and the American Institute of Certified Public Accountants’ (AICPA’s) Statements on Standards for Attestation Engagements (SSAE). When an auditor conducts an attestation engagement under generally accepted government auditing standards (GAGAS), the engagement must be conducted in accordance with the SSAEs and additional GAGAS standards. This appendix is not intended to replace auditor judgment, and while comprehensive, the peer review team may†¦show more content†¦(GAS, 3.09) | | | | | |If specialists were used, did the attest team assess their | | | | | |independence? If impairments were identified, did the attest team | | | | | |decline to use their work? (GAS, 3.05) | | | | | |Did the OIG determine that auditors assigned to the attest team are | | | | | |free of impairments to external independence in both fact and | | | | | |appearance? (GAS, 3.10) | | | | | |Did the OIG determine that it is free of impairments to | | | | | |organizational independence in both fact and appearance? (GAS, 3.12 –| | | | |Show MoreRelatedAudit Engagement Checklist11116 Words   |  45 PagesPrint Form 00-1 2009 General Audit Engagement Checklist 20,401 Section 20,400 General Audit Engagement Checklist Checklist for Review of Audit Engagements Contents Section I. The Auditor’s Report With Regard to the Auditor’s Report............................................................................................... II. General Audit Procedures With Regard to Client Acceptance .................................................................................................. With RegardRead MoreOhs Audit Checklist2498 Words   |  10 PagesAUDIT OF: DATE OF AUDIT: MAY 11, 2012 AUDITORS: Audit Participants: |Name |Position | | |Branch Manager | | |Assistant Manager | | Read MoreAn Advanced Seo Website Audit Checklist1606 Words   |  7 Pages An Advanced SEO Website Audit Checklist Easy to download, print, and check off as you go. A Top Level Overview Test number of indexed web pages - Typically businesses want their homepage showing as the first indexed result. Test for organic landing pages - Google Analytics can help you determine if the number of organic search results corresponds with a site search. Check Google s cache for top-preforming pages - You want to know that your web content is both indexed and displaying correctlyRead MoreEvaluating The Physical Environment Audit Checklist Provided1514 Words   |  7 Pagesstudent the opportunity to evaluate their own organization by utilizing the Physical Environment Audit Checklist provided. This list will help the student not only identify the purpose behind existing physical and security methods, but also identify opportunities to identify possible methods and procedures that would augment their organization’s security. To begin, the Physical Environment Audit Checklist (PEAC) is largely divided into categories that can be used to evaluate the current state of anRead MoreAudit Report Apollo Shoes Essay example1061 Words   |  5 Pages The firm of Anderson, Olds, and Watershed is pleased to receive your notification to proceed with the audit and look forward to working with you. From the Audit Committee meeting minutes, we understand that Apollo Shoes requires help with the yearly audit because the former CPA firm withdrew unexpectedly (University of Phoenix, n.d.). Anderson, Olds, and Watershed will conduct the audit and â€Å"prepare the state franchise tax returns as well as the federal tax returns† (University of Phoenix, nRead MoreExplain the Term Audit and Outline the Main Points of an Auditing Process.1201 Words   |  5 Pagesto a publication by N. Chesworth; the purpose of an audit is to assess if the business is physically capable of producing a safe product which is consistently high in quality and safety. It is also used to check legal constraints are met to an acceptable level using effective control methods ensuring consistent performance. Another constructive way the audit is used is to ensure certain measures are present to support due diligence defence. Audits are usually carried out continuously to highlightRead MoreInternal Control and Risk Evaluation1143 Words   |  5 Pagesfunction managers are principally responsible for administering the workflow, managing the computing environment, handling third-party services, and assisting users. Therefore, proper management of each of these responsibilities minimizes business and audit risks. Information Technology functions include security, input, processing, output, databases, backup, and recovery. Kudler’s internal controls is vitally important for the IT auditors to assess whether control risk is within a tolerable range orRead MoreBeginning the Audit Process1196 Words   |  5 PagesBeginning the Audit Report Peter Serunjoji ACC546 January 15, 2012 Arlette Peoples Beginning the Audit Report MEMORANDUM TO: Larry Lancaster, Chairman, President, and CEO of Apollo Shoes, Inc. FROM: Matrix Certified Public Accountants (MCPA) Inc., DATE: January 15 2012 SUBJECT: Beginning the Audit Report (Engagement letter, Engagement checklist, Outline of timeframes and milestones of the audit) Dear Mr. Lancaster, This letter is to confirm theRead MoreThe Sarbanes Oxley Act Of 20021423 Words   |  6 PagesThe audit world was transformed more than ten years ago due to a series of accounting scandals. This change took place when The Sarbanes–Oxley Act of 2002, otherwise known as SOX, was passed affecting not only business entities but also the firms that audit those companies (Thomas). One of the companies whose fraud was unmasked by the passage of SOX was HealthSouth Corporation. A company in the healthcare industry who had overstated about $2.7 billion dollars in earnings since 1996. The company’sRead MoreEnvironmental Impact Assessment ( Eia ) And Environmental Management Systems Essay1641 Words   |  7 Pagesto however, with no system emplaced to ensure that proper decisions are implemented and only the compliance audits that will correct such quality. Unlike EIA the EMS planning phase requires a system to be implemented to ensure that proper decisions are taken but it has does not have a comprehensive process to conduct the planning function. Just like the in EIA internal and external audits will be conducted to ensure the best quality and process was conducted (Arighi et al, 2012). For recognition