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Audit doc by Mind Map: Audit doc

1. METHOD OF SELECTING SAMPLE ITEMS ^Random selection ^Systematic selection ^Haphazard selection

2. Specific documentation requirements *Audit programmes *Grouped account schedule *Analyses *Issues memoranda

3. Audit planning procedures and documentation -The record of audit procedures performed, relevant audit evidence obtained and conclusion the auditor reached.

4. EVALUATION OF SAMPLE RESULTS &Analysis of errors in the sample. &Projection of errors. &Reassessing sampling tisk

4.1. AUDIT SAMPLE - According to AAS-15 audit sampling means application of audit procedures to less than 100% of the items within on account balance or class of transactions.

5. AUDIT TECHNIQUES *inspection *analytical review *computation *observation

6. ADVANTAGES OF AN AUDIT PROGRAMME

6.1. New Topic

6.1.1. *guidance to assistance *No ommission or repetition of work *timely completion of audit to flexibility audit programme. *evidence in court *allocation and responsibilities of work

7. DISADVANTAGES AND OVERCOME

7.1. -fixed audit programme -changes in control -changes in operation and practices -mechanical work -work to rule