Documenting Internal control 5.18 P R questionnaire application – controls. 5.19 Developing Control risk P R assessment form. 5.20 Documenting Analytical P R procedures assurance form. Updating optimum P R combination of procedures. Documenting Source of audit 5.21 P R assurance form. Listing all applicable laws and 5.22 P S R 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 selection P R form. 5.26 Computing Sample sizing for P R tests of internal control. Calculating Sample size for 5.27 P R substantive tests of details. Documenting Checklist of 5.28 P R accounting estimates to be reviewed. 5.29 Recording Points for attention P S R at next audit. 5.30 Documenting Audit planning P R A checklist. A= Approve, R= Review, S=Supervise, P=Perform 8.5 Key Tasks and Responsibilities: Audit Execution Phase RESPONSIBILITIES
5.18 Documenting Internal control questionnaire – application controls. P R 5.19 Developing Control risk assessment form. P R 5.20 Documenting Analytical procedures assurance form. P R Updating optimum combination of procedures. P R 5.21 Documenting Source of audit 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 Tasks and Responsibilities: Audit Execution Phase RESPONSIBILITIES