8.6 Key and Responsibilities: Audit Evaluation & Reporting Phase RESPONSIBILITIES Guideline TASKS AO/Assistant Deputy Director Director reference Director Director General 7.4 Documenting Internal P R Control Weaknesses – Impact Analysis. Calculating Analytical 7.5 P R S Procedure Thresholds. 7.6 Documenting Evaluation of P R Analytical Procedures. 7.7 Evaluating Internal Control P R Deviations. 7.8 Conducting Substantive P S R Tests Evaluation – Projectable Errors from Sample. 7.9 Documenting Substantive P S-R Tests Evaluation – Errors. 7.10 Calculating Substantive P S-R Evaluation – Summary. Documenting Achieved 7.11 P R Level of Assurance Form. 7.12 Evaluating in Each P R S Component. 7.13 Summarising and preparing 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. Obtaining Management 7.16 P R Representation Letter. 7.17 Documenting Audit P R-S A Completion Checklist. 7.18 Memorandum Supporting P R A Signature. 7.19 Recommending Auditor’s P R-A Opinion
8.6 Key and Responsibilities: Audit Evaluation & Reporting Phase Guideline reference TASKS RESPONSIBILITIES 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 Evaluation – Summary. P S-R 7.11 Documenting Achieved Level of Assurance Form. P R 7.12 Evaluating in Each Component. P R S 7.13 Summarising 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 7.18 Memorandum Supporting Signature. P R A 7.19 Recommending Auditor’s Opinion P R-A
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