Recommending Opinion 7.19 P R-A Auditor’s Following up the Continuity Schedule 7.20 P R-S 7.21 Reviewing the Quality Assurance P R Checklist 8.7 Key Tasks and Responsibilities: Audit Quality Assurance Guideline RESPONSIBILITIES TASKS reference AO/AD DD D DG Planning 5.3 Review that Planning has been carried R S out as per the recommended planning process. Assigning Appropriate staff, required FAM 15.3.6 P R strength and skill set of the audit team. FAM 15.3.7 Preparation, revision and approval of P R A the Audit Budget. Ensuring that audit programs are in 5.30 P R place as required in Audit Policy Checklist. Execution 5.8 Ensuring revision of the planning P R A decisions, if required. Supervision of all phases of execution P as per the tasks assigned in tasks “key related to execution list. phase” To ensure review of audit working P R S paper files. To ensure executing audit steps as per 6.16 P R S the Audit Programs. Ensuring reporting and monitoring of P R-S audit activities with reference to task “execution list.” Evaluation & Reporting 7.3 To ensure detailed review and approval P R-S A of monetary errors, compliance with authority Violations and internal control deviations found. 7.15,7.16,7.18 Ensuring tools for the P S R auditor’s opinions and statements are used. 7.17 Ensuring Documentation of Audit P R-S A Completion Checklist. Reviewing the Quality Assurance 7.21 P R A
7.19 Recommending Auditor’s Opinion P R-A 7.20 Following up the Continuity Schedule P R-S 7.21 Reviewing the Quality Assurance Checklist P R 8.7 Key Tasks and Responsibilities: Audit Quality Assurance Guideline reference TASKS RESPONSIBILITIES AO/AD DD D DG Planning 5.3 Review that Planning has been carried out as per the recommended planning process. R S FAM 15.3.6 Assigning Appropriate staff, required strength and skill set of the audit team. P R FAM 15.3.7 Preparation, revision and approval of the Audit Budget. P R A 5.30 Ensuring that audit programs are in place as required in Audit Policy Checklist. P R Execution 5.8 Ensuring revision of the planning decisions, if required. P R A Supervision of all phases of execution as per the tasks assigned in “key tasks related to execution phase” list. P To ensure review of audit working paper files. P R S 6.16 To ensure executing audit steps as per the Audit Programs. P R S Ensuring reporting and monitoring of audit activities with reference to “execution task list.” P R-S Evaluation & Reporting 7.3 To ensure detailed review and approval of monetary errors, compliance with authority Violations and internal control deviations found. P R-S A 7.15,7.16,7.18 Ensuring tools for the auditor’s opinions and statements are used. P S R 7.17 Ensuring Documentation of Audit Completion Checklist. P R-S A 7.21 Reviewing the Quality Assurance P R A
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