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- Registration
- Audit Documentation and Presentation of Sample Working Papers
Rose Mary De MesaSession 1 – Fundamentals of Audit Documentation
a. Relevant Philippine Standard on Auditing: PSA 230
b. Nature and Purpose of Audit Documentation
c. Audit Evidence and Documentation
Session 2 – Form, Content, and Extent
a. Requirements
b. Matters to be Documented
c. Characteristics of Quality Documentation
Session 3 – The Final Audit File
a. Philippine Standard on Quality Control Requirements: PSQC 1
b. Timeliness: Cut-off and Retention
Session 4 – The Audit Process
a. Quick Review of Audit Process
b. Documentation per Procedure
i. Pre-engagement
ii. Planning
iii. Evidence-gathering
iv. Internal Control
v. Reporting
Rose Mary De Mesa
Consultant at Diaz Murillo Dalupan & Co
- Lunch Break
- Audit Documentation and Presentation of Sample Working Papers
Rose Mary De MesaSession 5 – Specific Documentation: Cash Account
a. Procedures
b. Documentation provided by client/3rd party: Bank Statements, Confirmations, etc.
c. Documentation prepared by auditor: Bank reconciliation, proof of cash, etc.
d. Other matters
Session 6 – Specific Documentation: Accounts Receivable
a. Procedures
b. Documentation provided by client/3rd party: Bank Statements, Confirmations, etc.
c. Documentation prepared by auditor: Reconciliations
d. Other matters
Session 7 – Specific Documentation: Inventory
a. Procedures
b. Documentation provided by client: Receiving Documents, Invoices, Count Sheets, etc.
c. Documentation prepared by auditor: Reconciliations, etc.
d. Other matters
Session 8 – Specific Documentation: PPE
a. Procedures
b. Documentation provided by client: Receiving Documents, Invoices, Schedules, Contracts, etc.
c. Documentation prepared by auditor: Reconciliations, etc.
d. Other matters
Session 9 – Practical Application
Case / ExerciseRose Mary De Mesa
Consultant at Diaz Murillo Dalupan & Co