8.4 Key Tasks and Responsibilities: Audit Planning Phase RESPONSIBILITIES AO/AD DD D DG TASKS Guideline reference 5.4 Determining Audit objectives and scope. P 5.5 Listing/ Updating Points for attention at P S R next audit. 5.6 Preparing/Issuing Entity communication P R A letter. 5.7 Preparing Audit planning memorandum. P R Revising Memorandum on post-planning 5.8 P R changes. Scheduling Important dates. 5.9 P R 5.10 Preparing Tour Program. P S R A 5.11 Pursuing Information requested from entity P S officials. Preparing Materiality assessment form 5.12 P R A Computing Expected aggregate error and 5.13 P R planned precision form. Preparing Audit risk assessment form. 5.14 P R 5.15 Preparing Inherent risk assessment form. P R 5.16 Developing Internal control questionnaire - P R controls for overall environment. 5.17 Documentation of the internal control P R questionnaire general computer controls. – Documenting Internal control questionnaire 5.18 P R application controls. – Developing Control risk assessment form. 5.19 P R 5.20 Documenting Analytical procedures P R assurance form. Updating optimum combination of P R procedures. 5.21 Documenting Source of audit assurance P R form. Listing all applicable laws and regulations. 5.22 P S R Documenting and Updating Sample 5.23 P S R selection checklist.
8.4 Key Tasks and Responsibilities: Audit Planning Phase Guideline reference TASKS RESPONSIBILITIES AO/AD DD D DG 5.4 Determining Audit objectives and scope. P 5.5 Listing/ Updating Points for attention at next audit. P S R 5.6 Preparing/Issuing Entity communication letter. P R A 5.7 Preparing Audit planning memorandum. P R 5.8 Revising Memorandum on post-planning changes. P R 5.9 Scheduling Important dates. P R 5.10 Preparing Tour Program. P S R A 5.11 Pursuing Information requested from entity officials. P S 5.12 Preparing Materiality assessment form P R A 5.13 Computing Expected aggregate error and planned precision form. P R 5.14 Preparing Audit risk assessment form. P R 5.15 Preparing Inherent risk assessment form. P R 5.16 Developing Internal control questionnaire - controls for overall environment. P R 5.17 Documentation of the internal control questionnaire – general computer controls. P R 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
PT&T%20Audit%20Guidleines%20Final%20APSS%20track%20changes.docx