1. 1.3.2 DISCOVER THE SYMBOLS
1.1. - checked again
1.2. - checked
1.3. - to be continue
2. 1.2-DEFINE THE AUDIT PROGRAMME
2.1. set of procedures that an audit believes is necessary to perform to obtain reasonable assume that the financial statements are not affected by material misstatement
3. THE SAMPLE OF AUDIT PROGRAMME
3.1. Audit completion memorandum : 1) prepared by : 2) date : 3) reviewed by : 4) client : 5) year end period :
4. ADVANTAGES OF USING THE AUDIT PROGRAMME
4.1. supervision of work
4.2. legal evidence
4.3. distribution of work
4.4. fixation of responsibility
5. AUDIT WORKING PAPER
5.1. PURPOSES
5.1.1. 1) assist in the planning and perfomance of thbe audit
5.1.2. 2) assist in the supervision and review of audit work
5.1.3. 3) record the audit evidence resulting from the audit work performed to support the auditors opinion
5.2. FUNCTIONS
5.2.1. 1) quality control purposes in respect of the audit
5.2.2. 2) assurance that the work delegated by the audit partner has been properly completed
5.2.3. 3) evidence that effective audit has been carried out
5.2.4. 4) future audits retain record of matters of continiung significant of future audit
5.2.5. 4) future audits retain record of matters of continiung significant of future audit
5.3. FORMATS
5.4. CONTENTS
5.4.1. 1) the name of the client
5.4.2. 2) the period covered by the audit
5.4.3. 3) subject matter
5.4.4. 4) the file reference
5.4.5. 5) the signature of the staff
6. DEFINE THE NATURE OF AUDIT DOCUMENTATION
6.1. related to discussion of sufficient appropriate audit evidence found in OAG Audit 1051 Sufficient appropriate audit evidence and OAG Audit 1052. Audit procedures for obtaining audit evidence
7. PURPOSE OF AUDIT DOCUMENTATION
7.1. auditor need to make that they have enough evidence to support their conclusion. The enough evidence here is something call suffiucient and appropriate evidence. Therefore, audit documentation is very importance for the success of audit works.
8. DISADVANTAGES OF USING THE AUDIT PROGRAMME
8.1. not comprehensive
8.2. no initative
8.3. new problem are looked
8.4. too mechanical
9. 1.4 AUDIT FILE
9.1. TYPES OF AUDIT FILE
9.1.1. Permanent audit file
9.1.1.1. documents which continually refer over number of years
9.1.2. Current audit file
9.1.2.1. containing all working papers relevant to the year under audit
9.1.3. Correspondence file
9.1.3.1. containing all correspondence with the client
9.2. DISCOVER TYPES OF INDEXING AND CROSS REFERENCING
9.2.1. tanda-tanda yang digunakan oleh audit sepanjang proses pengauditan yang mana akan diperjelaskan dalam working papers