Audit doc

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

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

2.1. 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.

3. ADVANTAGES OF AN AUDIT PROGRAMME

3.1. New Topic

3.1.1. *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

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

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

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

7. DISADVANTAGES AND OVERCOME

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