What is the audit control list?

The audit control list is used to describe a document that is created in the Audit planning phase. This document is basically a list of tasks that must be completed within the audit. Most audit software programs contain a list of standard audit control list templates that can be used for different types of audits. This document is created and managed by the head of the auditor who is responsible for the overall audit.

There are five sections for each audit control list: scope, evidence collection, audit tests, results analysis and conclusion. These sections are relatively static and are used for audits from financial to safety. The process used to fulfill the actual tasks included in each section differs based on the scope of the audit, tools used to manage the audit and experience of audit employees.

The part of the control list range includes an initial meeting with the client, identifying known problems, focusing audit, overall time line, and a roding result. In some auTech is completed by the audit check list at this stage. This may be necessary in a large accounting company in order to plan the availability of employees and assign work.

The collection of evidence is further divided into each individual section or module that is audited. In the financial audit, this could include payable accounts, banking, receivables and supplies. In a security audit, this may include fire readiness, emergency exits, evacuation and first aid procedures. The methods used to collect evidence are not listed in the audit control list, but must be included in each individual section.

Audit tests include a list of all the same parts in the field of evidence, but with a list of different tests to be performed. Tests are selected on the basis of the scope of audit, risks and industrial standards. Audisamical checklist T is part of an audit file and usually BUde checked by a senior partner for completeness.

The results of evidence and audit tests are organized according to the section and the audit check list is updated as soon as the documentation is provided to the audit manager. He or she checks the documentation provided and records any problems or concerns about the audit control list. These items must be solved before the end of the audit.

Conclusion of any audit is the publication of the opinion on the audit. This report describes the methods used together with results and conclusions. Depending on the type of audience, the client can be handed over to the entire audit binder for inspection. The audit check list is given in the first part, as well as content, and states all items contained in the binder and their location.