5.23 Documenting and P S R Updating Sample selection checklist. 5.24 Preparing High P R value item selection form. 5.25 Preparing Key item P R selection form. 5.26 Computing Sample P R sizing for tests of internal control. 5.27 Calculating Sample P R size for substantive tests of detail. 5.28 Documenting P R Checklist of 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 Tasks and Responsibilities: Audit Execution Phase RESPONSIBILITIES Guideline reference AO/Assistant Deputy Director Director Director Director General 6.4 Documenting P R Summary of Analytical Review Procedures Performed. 6.5 Documenting P S R Details of Analytical Review Procedures Performed.
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 detail. 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 Guideline reference AO/Assistant Director Deputy Director Director Director General 6.4 Documenting Summary of Analytical Review Procedures Performed. P R 6.5 Documenting Details of Analytical Review Procedures Performed. P S R
Railway%20Audit%20Guidelines_Final%20Review_%2022%20march.docx