5.20 Documenting Analytical P R procedures assurance form. Updating optimum P R combination of procedures. 5.21 Documenting Source of P R assurance form. 5.22 Listing all applicable laws P S R and regulations. Documenting and Updating 5.23 P S R Sample selection checklist. 5.24 Preparing High value item P R selection form. 5.25 Preparing Key item P R selection form. 5.26 Computing Sample sizing P R for tests of internal control. 5.27 Calculating Sample size for P R substantive tests of details. Documenting Checklist of 5.28 P R accounting estimates to be reviewed. 5.29 Recording Points for P S R attention at next audit. 5.30 Documenting Audit P R A planning checklist. A= Approve, R= Review, S=Supervise, P=Perform 8.5 Key and Responsibilities: Audit Execution Phase RESPONSIBILITIES Guideline TASKS AO/Assistant Deputy Director Director reference Director Director General
5.20 Documenting Analytical procedures assurance form. P R Updating optimum combination of procedures. P R 5.21 Documenting Source of assurance form. P R 5.22 Listing all applicable laws and regulations. P S R 5.23 Documenting and Updating Sample selection checklist. P S R 5.24 Preparing High value item selection form. P R 5.25 Preparing Key item selection form. P R 5.26 Computing Sample sizing for tests of internal control. P R 5.27 Calculating Sample size for substantive tests of details. P R 5.28 Documenting Checklist of accounting estimates to be reviewed. P R 5.29 Recording Points for attention at next audit. P S R 5.30 Documenting Audit planning checklist. P R A A= Approve, R= Review, S=Supervise, P=Perform 8.5 Key and Responsibilities: Audit Execution Phase Guideline reference TASKS RESPONSIBILITIES AO/Assistant Director Deputy Director Director Director General