4000 Planning Phase
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Direct Engagement Manual
- How to Use the Direct Engagement Manual
- Foreword
- Copyright
- Glossary
- 101 Overview of Performance Audits
- 102 Overview of Special Examinations
- 103 Root Cause Analysis
- 1000 Key Audit Principles
- 1010 Audit Quality and Quality Review
- 1031 Ethical Requirements Relating to an Assurance Engagement
- 1041 Applying Professional Skepticism
- 1042 Applying Professional Judgment
- 1043 Assurance Skills and Techniques
- 1050 Audit Evidence
- 1071 Job Rotation
- 1091 Complaints and Allegations
- 1100 Audit Documentation
- 1111 Nature, purpose, and extent of audit documentation
- 1112 Entity documentation and electronic (including email) audit evidence
- 1121 Timely preparation of audit documentation
- 1141 Identifying significant matters
- 1142 Evaluating, resolving, and communicating significant matters
- 1143 Documenting significant matters and related significant professional judgments
- 1181 Multiple reports: documentation issues
- 1191 Retention policies and procedures
- 1192 Confidentiality, safe custody, integrity, accessibility, and retrievability of engagement documentation
- 1193 Communications with a Successor Auditor
- 1160 Review of Audit Work
- 1161 Documenting evidence of the extent of review
- 1162 Engagement leader review: minimum documentation requirements
- 1163 Engagement quality reviewer: minimum documentation requirements
- 3071 Review of audit work and documentation
- 3072 Documentation of Work Performed Using Technology Solutions as Part of an Audit
- 3073 Supervision and Review Considerations When Using Technology Solutions
- 1500 Audit Selection
- 2000 Engagement Management
- 3000 Initial Engagement Activities
- 3011 Acceptance and Continuance
- 3012 Preconditions for a Direct Engagement
- 3031 Independence
- 3061 Engagement Team: Assigning and Managing Tasks
- 3062 Engagement Leader Responsibilities for Audit Quality
- 3063 Engagement Quality Reviewer Responsibilities
- 3064 Assigned Legal Counsel Roles and Responsibilities
- 3065 Team Members
- 3066 Assistant Auditor General
- 3067 Working Arrangement with Joint Auditor
- 3080 Consultation and Differences of Opinion
- 4000 Planning Phase
- 4010 Understanding the Subject Matter in Planning an Audit
- 4020 Risk Assessment
- 4025 Internal Controls
- 4030 Reliance on Internal Audit
- 4041 Audit Objective
- 4042 Audit Scope and Approach
- 4043 Audit Criteria
- 4044 Developing the Audit Strategy: Audit Logic Matrix
- 4070 Audit Programs
- 4080 Examination Approval
- 4090 Audit Plan Summary for Performance Audits
- 4100 Special Examination Plan
- 6000 Evidence-Gathering, Data Reliability and Selection of Items
- 7000 Examination Phase
- 8000 Reporting Phase
- 8017 Report Content Approval and Date of the Report
- 8019 Submitting the Principal’s (PX) Draft and Transmission Draft
- 8020 Recommendations and Entity Responses
- 8030 Subsequent Events
- 8060 Third-Party References
- 8090 Preparation for Tabling of Direct Engagement Reports
- 8095 Submitting the Special Examination Report to the Board of Directors and Making It public
- 9000 Post-Audit Activities
- 10000 Limited Assurance Engagements
- 11000 Studies
- 12000 Compliance Reports