Determining the optimum mix of tests of internal controls, analytical procedures and substantive tests of detail for each component and for each specific Financial Audit objective, and related Compliance with Authority Audit objective and error condition; Performing the overall error evaluation; and Reporting the results of the audit. The auditors from each of the directorates are, in turn, responsible for: Providing advice to assist the central team to plan the audit; Reviewing the material received from the central team to Check audit programmes, forms and checklists reflect the optimum mix of tests for that particular Directorate and contain all the work required to obtain the required amount of overall assurance; Performing the audit work; and Reporting the results of the work, including individual errors and other significant matters, to the central team. In centrally led certification audit of the provincial government Financial Statements, the following (Planning Phase) forms of the Audit Working Papers Kit shall not apply during the certification audit work of the Directorate General of Audit Works Provincial: Materiality assessment form Expected aggregate error and planned precision form Audit risk assessment form Inherent risk assessment form Control risk assessment form Analytical procedures assurance form Source of audit assurance form
Determining the optimum mix of tests of internal controls, analytical procedures and substantive tests of detail for each component and for each specific Financial Audit objective, and related Compliance with Authority Audit objective and error condition; Performing the overall error evaluation; and Reporting the results of the audit. The auditors from each of the directorates are, in turn, responsible for: Providing advice to assist the central team to plan the audit; Reviewing the material received from the central team to Check audit programmes, forms and checklists reflect the optimum mix of tests for that particular Directorate and contain all the work required to obtain the required amount of overall assurance; Performing the audit work; and Reporting the results of the work, including individual errors and other significant matters, to the central team. In centrally led certification audit of the provincial government Financial Statements, the following (Planning Phase) forms of the Audit Working Papers Kit shall not apply during the certification audit work of the Directorate General of Audit Works Provincial: Materiality assessment form Expected aggregate error and planned precision form Audit risk assessment form Inherent risk assessment form Control risk assessment form Analytical procedures assurance form Source of audit assurance form
provincial%20audit%20(civil%20auidt)%20punjab.docx