Documenting Summary of P R 6.4 Analytical Review Procedures Performed. Documenting Details of P S R 6.5 Analytical Review Procedures Performed. 6.6 Documenting Internal P R Control Questionnaires. 6.7 Documenting Internal P R Control Deviations Form. Preparing Internal Control P R 6.8 Deviations Summary. Preparing Compliance P R 6.9 Summary. Documenting Substantive P R 6.10 Tests of Accounting Estimates. 6.11 Identifying and listing P R Errors in Accounting Estimates. Documenting Substantive 6.12 P S R Test Sample Summary for each Audit Program. 6.13 Preparing Substantive Test P R of High Value/Key Items – Summary. 6.14 Documenting Details of P R Errors in Samples, High Value Items and Key Items. 6.15 Conducting Exit P S Interviews. 6.16 Updation of Audit Steps P R S given 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 A= Approve, R= Review, S=Supervise, P=Perform
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 A= Approve, R= Review, S=Supervise, P=Perform
Zakat%20Audit%20Guidelines-March%2024.docx