NAME

NAME OF CLIENT:
PERIOD COVERED:

Related Control/Substantive Procedure (General

Target Date Engagement Phase/Process Related Object
Objective)

Prelimanary Engagement
January 30, 2017 Engagement Letter n/a
Process

Segregation of Duties for Recording, Authorization

February 12, 2017 Substantive Testing Cash and Cash Equivalents
and Handling of Cash
 NAME OF PARTNERSHIP
AUDIT PLAN

Task Title Task Description/Procedure Task Status Rationale for Rejection Budgeted Time Actual Time

Formulation of Engagement Letter and Discussion

Understanding the Overall engagement Complete - 2 days 5 days
with Managemet

Control of Cash / Testing the Account Balances of

Cash
 Performed by: AP Ref# AF Ref#

AR Auditing Firm - -
 NAME OF PARTNERSHIP
AUDIT PROGRAM

Name of Object: Cash and Cash Equivalents Type of Procedure:

Audit Entity: WP Ref:

Audit Project: Prepared by:
Time Period: Checked by:
Budgeted Time: Approved by:

AUDIT TEAM
Name
Auditors:

AUDIT OBJECTIVE: To verify whether;

(1)
(2)
(3)
(4)
(5)

AUDIT PROCEDURES
For Selected Samples/Task Title Budgeted Time Actual Time
(1)
(2)
(3)
(4)
(5)
(6)

CONCLUSIONS
(1) YES
(2)
(3)
(4)
(5)
P
Ref#:

Type of Procedure: Substantive Procedure

WP Ref:
Prepared by:
Checked by:
Approved by:

Initials

ther;

Actual Time By/Initials WP Ref

YES NO WP Ref
 NAME OF PARTNERSHIP
AUDIT FINDINGS

AF# AP Ref# Name of Object Type of Procedure Audit Procedure

OF PARTNERSHIP

Findings Reason for Departure Recommendation WP Ref#