Conducting Exit Interviews. 6.15 P S Updation of Audit Steps given in the Audit 6.16 P R S Programmes, if needed. Execution of Audit Steps as per the Audit 6.16 P P-S S-R Program Ascertaining Execution of relevant Audit P P-S S Programs 8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase Guideline RESPONSIBILITIES TASKS reference AO/AD DD D DG Documenting Internal Control Weaknesses 7.4 P R Impact Analysis. – 7.5 Calculating Analytical Procedure P R S Thresholds. 7.6 Documenting Evaluation of Analytical P R Procedures. 7.7 Evaluating Internal Control Deviations. P R 7.8 Conducting Substantive Tests Evaluation P S R – Projectable Errors from Sample. Documenting Substantive Tests Evaluation 7.9 P S-R Non-Projectable Errors. – Calculating Substantive Tests Evaluation 7.10 P S-R – Summary. 7.11 Documenting Achieved Level of P R Assurance Form. 7.12 Evaluating Error in Each Component. P R S 7.13 Summarizing and preparing Overall Error P R S in Financial Statements. Documenting Compliance-With-Authority 7.14 P P-S R Violations. Drafting Checklist of Management 7.15 P S R Representation Letter. 7.16 Obtaining Management Representation P R Letter. 7.17 Documenting Audit Completion Checklist. P R-S A 7.18 Memorandum Supporting Signature. P R A
6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given in the Audit Programmes, if needed. P R S 6.16 Execution of Audit Steps as per the Audit Program P P-S S-R Ascertaining Execution of relevant Audit Programs P P-S S 8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase Guideline reference TASKS RESPONSIBILITIES AO/AD DD D DG 7.4 Documenting Internal Control Weaknesses – Impact Analysis. P R 7.5 Calculating Analytical Procedure Thresholds. P R S 7.6 Documenting Evaluation of Analytical Procedures. P R 7.7 Evaluating Internal Control Deviations. P R 7.8 Conducting Substantive Tests Evaluation – Projectable Errors from Sample. P S R 7.9 Documenting Substantive Tests Evaluation – Non-Projectable Errors. P S-R 7.10 Calculating Substantive Tests Evaluation – Summary. P S-R 7.11 Documenting Achieved Level of Assurance Form. P R 7.12 Evaluating Error in Each Component. P R S 7.13 Summarizing and preparing Overall Error in Financial Statements. P R S 7.14 Documenting Compliance-With-Authority Violations. P P-S R 7.15 Drafting Checklist of Management Representation Letter. P S R 7.16 Obtaining Management Representation Letter. P R 7.17 Documenting Audit Completion Checklist. P R-S A 7.18 Memorandum Supporting Signature. P R A