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Agency:
Prepared by :
Audit Period:
Date
Reviewed by:
Date
Accounts:
Audit Objectives
E
To determine whether inter-agency receivables recorded in the books represent valid
claims against debtors as of December 31, 2013
To determine whether the fund transfers were used in accordance with the purpose it
was granted
To determine whether the recorded account is properly and consistently classified and
presented in the financial statements and disclosures are appropriate
P&D
Legend:
E
- Existence/Occurrence
R
- Regularity
P&D
- Presentation and Disclosure
A.
Audit Procedures
Date
E&R
E&R
E&R
W/P
Ref.
Assigned
to
Completed
Audit
Assertions
Started
Audit Procedures
Prepared
by
Reviewed
by
Date
W/P
Ref.
Assigned
to
Completed
Audit
Assertions
Started
Audit Procedures
Prepared
by
E&R
E&R
P&D
Audit Program
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