Planned the tests of key controls to (1) support a low assessed level of control risk for the assertions (audit objectives) relevant to each direct A-133 .500 and material compliance AT1-5c (c)(2)(i); AU requirement and (2) allow the 318.23-.49 auditor to reach a conclusion on the effectiveness of internal control for preventing or detecting noncompliance? Performed the planned testing of A-133 .500 AT1-5d internal control? (c)(2)(ii) Based on the results of procedures performed related to internal control, assessed the risk of AU 318.77; AT1-5e material noncompliance and AU 801.40 provided the basis for the assessment? If the auditor omitted testing of controls for any direct and material compliance requirement because the auditor concluded A-133 AT1-6 that internal controls over compliance were .500(c)(3) not implemented or were not likely to be effective, do the report and audit documentation include the following: A significant deficiency or material AT1-6a weakness as part of the audit findings? An assessment of control risk at maximum and a consideration of AT1-6b whether additional compliance tests were required? Did the auditor report all significant A-133 AT1-7 deficiencies and material weaknesses that are .510(a); AU identified in the audit documentation? 325.17
AT1-5c Planned the tests of key controls to (1) support a low assessed level of control risk for the assertions (audit objectives) relevant to each direct and material compliance requirement and (2) allow the auditor to reach a conclusion on the effectiveness of internal control for preventing or detecting noncompliance? A-133 .500 (c)(2)(i); AU 318.23-.49 AT1-5d Performed the planned testing of internal control? A-133 .500 (c)(2)(ii) AT1-5e Based on the results of procedures performed related to internal control, assessed the risk of material noncompliance and provided the basis for the assessment? AU 318.77; AU 801.40 AT1-6 If the auditor omitted testing of controls for any direct and material compliance requirement because the auditor concluded that internal controls over compliance were not implemented or were not likely to be effective, do the report and audit documentation include the following: A-133 .500(c)(3) AT1-6a A significant deficiency or material weakness as part of the audit findings? AT1-6b An assessment of control risk at maximum and a consideration of whether additional compliance tests were required? AT1-7 Did the auditor report all significant deficiencies and material weaknesses that are identified in the audit documentation? A-133 .510(a); AU 325.17
qcra1332010.docx