8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase RESPONSIBILITIES Guideline TASKS AO/Assistant Deputy Director Director reference Director Director General Documenting Internal Control 7.4 P R Weaknesses Impact – Analysis. 7.5 Calculating Analytical P R S Procedure Thresholds. 7.6 Documenting Evaluation of P R Analytical Procedures. Evaluating Internal Control 7.7 P R Deviations. Conducting Substantive Tests 7.8 P S R Evaluation Projectable – Errors from Sample. 7.9 Documenting Substantive P S-R Tests Evaluation – Errors. 7.10 Calculating Substantive Tests P S-R Evaluation – Summary. 7.11 Documenting Achieved Level P R of Assurance Form. Evaluating Error in Each 7.12 P R S Component. Summarizing and preparing 7.13 P R S Overall Error in Financial Statements. 7.14 Documenting P P-S R Violations. 7.15 Drafting Checklist of P S R Management Representation Letter. 7.16 Obtaining Management P R Representation Letter. 7.17 Documenting Audit P R-S A Completion Checklist.
8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase RESPONSIBILITIES Guideline reference TASKS AO/Assistant Director Deputy Director Director Director General 7.4 Documenting Internal Control Weaknesses – Impact Analysis. P R 7.5 Calculating Analytical Procedure Thresholds. P R S 7.6 Documenting Evaluation of Analytical Procedures. P R 7.7 Evaluating Internal Control Deviations. P R 7.8 Conducting Substantive Tests Evaluation – Projectable Errors from Sample. P S R 7.9 Documenting Substantive Tests Evaluation – Errors. P S-R 7.10 Calculating Substantive Tests Evaluation – Summary. P S-R 7.11 Documenting Achieved Level of Assurance Form. P R 7.12 Evaluating Error in Each Component. P R S 7.13 Summarizing and preparing Overall Error in Financial Statements. P R S 7.14 Documenting Violations. P P-S R 7.15 Drafting Checklist of Management Representation Letter. P S R 7.16 Obtaining Management Representation Letter. P R 7.17 Documenting Audit Completion Checklist. P R-S A
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