Guideline TASKS reference AO/Assistant Deputy Director Director Director Director General Documenting Summary of 6.4 P R Analytical Review Procedures Performed. 6.5 Documenting Details of P S R Analytical Review Procedures Performed. 6.6 Documenting Internal Control P R Questionnaires. 6.7 Documenting Internal Control P R Deviations Form. Preparing Internal Control 6.8 P R Deviations Summary. Preparing Compliance 6.9 P R Summary. 6.10 Documenting Substantive P R Tests of Accounting Estimates. 6.11 Identifying and listing Errors P R in Accounting Estimates. 6.12 Documenting Substantive Test P S R Sample Summary for each Audit Program. Preparing Substantive Test of 6.13 P R High Value/Key Items – Summary. Documenting Details of Errors 6.14 P R in Samples, High Value Items and Key Items. 6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given P R S in the Audit Programmes, if needed. 6.16 Execution of Audit Steps as P P-S S-R per the Audit Program Ascertaining Execution of P P-S S relevant Audit Programs
Guideline reference TASKS 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 6.6 Documenting Internal Control Questionnaires. P R 6.7 Documenting Internal Control Deviations Form. P R 6.8 Preparing Internal Control Deviations Summary. P R 6.9 Preparing Compliance Summary. P R 6.10 Documenting Substantive Tests of Accounting Estimates. P R 6.11 Identifying and listing Errors in Accounting Estimates. P R 6.12 Documenting Substantive Test Sample Summary for each Audit Program. P S R 6.13 Preparing Substantive Test of High Value/Key Items – Summary. P R 6.14 Documenting Details of Errors in Samples, High Value Items and Key Items. P R 6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given in the Audit Programmes, if needed. P R S 6.16 Execution of Audit Steps as per the Audit Program P P-S S-R Ascertaining Execution of relevant Audit Programs P P-S S
WAPDA-Audit-Guide-lines.docx