PEM Contents Checklist

Transcription

1 Contents Checklist PEM Contents Checklist Below is a detailed listing of the entire contents for Update #41 dated September This is provided to allow subscribers to ensure that their binder(s) are complete and up to date. VOLUME 1 Front Pages Title Page/CIP... 04/2008 Preface Pre-1 Pre /2008 About the Authors AA-1 AA /2008 Table of Contents TOC-i TOC-xx /2008 TOC-xxi TOC-xxv /2008 Introduction Intro.1-1 Intro /2008 Intro.2-1 Intro /2008 Intro.3-1 Intro /2006 Intro /2008 1A.4-1 1A /2006 1A.5-1 1A /2007 1A.6-1 1A /2007 1A.7-1 1A /2007 1A.8-1 1A /2007 1A /2007 1A A /2007 1A /2007 1B.1-1 to 1B /2007 Chapter 2 Risk and Internal Control / / /2008 2app /2008 2A.1-1 2A /2008 2A.2-1 2A /2006 2A /2008 Part A Basic Concepts Part A-1 Part A /2008 Chapter 1 Getting Started / / / / /2008 1app /2007 1A /2006 1A /2006 1A.3-1 1A /2006 Part B Audits Part B-1 Part B /2007 Chapter 3 Risk Assessment / / / / / / / / /2006 September 2008 : CC-1

2 Professional Engagement Manual /2006 3app /2007 3A /2006 3A /2006 3B /2007 3B /2007 Chapter 4 Response to Assessed Risks / / / / / / / / /2006 4app-1 4app /2007 4A.1-1 4A /2007 4A.2-1 4A /2007 4B.1-1 4B /2007 4C.1-1 4C /2007 Chapter 5 Specific Considerations / / / / / /2006 Chapter 6 Reporting / / / / / /2006 6app-1 6app /2007 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6A /2006 6B /2006 6C.1-1 6C /2006 6C.2-1 6C /2006 6C.3-1 6C /2006 6D /2007 6D.2-1 6D /2007 6D /2007 6D.4-1 6D /2007 Part C Reviews and Compilations Part C-1 Part C /2007 Chapter 8 Performing a Review Engagement / / / / / / /2006 8app-1 8app /2007 8A.1-1 8A /2006 8A.2-1 8A /2008 8A.3-1 8A /2007 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 8B /2006 Chapter 9 Performing a Compilation Engagement / / / / /2006 9app /2007 9A.1-1 9A /2007 9A /2007 9B /2007 9B /2007 9B /2007 9B /2007 9B /2007 9B /2007 9B /2007 CC-2 : Contents Checklist

3 Contents Checklist Part D Other Assurance Engagements Part D-1 Part D /2008 Chapter 10.1 Audit of Small Not-for-profit Entities /2007 Chapter 10.2 Future-oriented Financial Information / app-i / A A / B B / C C / D D /2008 Part E Engagement Techniques Part E /2008 Chapter 11.1 Making Audit Inquiries /2008 Chapter 11.2 Communicating with Graphics /2008 VOLUME 2 Front Pages Title Page/CIP...04/2008 Table of Contents TOC-i TOC-xx /2008 TOC-xxi TOC-xxv /2008 Part F Practice Aids Audit Forms 001 Audit engagement file index [Sample] / Report Transmittal / Completion Documents 310 Checklist Audit completion / Checklist Financial statement presentation...04/ Notes on significant decisions / Worksheet Matters for discussion...09/ Worksheet Summary of possible adjustments...04/ Worksheet Reportable and other audit findings...11/ Worksheet Extracts from minutes...11/ Planning 400 Overall audit strategy / Worksheet Team planning discussion / Worksheet Scoping Identifying FSAs and underlying business processes...09/ Material F/S components and summary of assessed risks...09/ New engagement Acceptance / New engagement Checklist / Existing engagement Continuance / Worksheet Meeting notes with management / Worksheet Assistance requested from management / Worksheet Preliminary time budget...09/2008 September 2008 : CC-3

4 Professional Engagement Manual Risk Assessment 500 Guide to risk assessment forms / Materiality...09/ Identifying risks through understanding the entity / Worksheet Business and fraud risk identification / Risk assessment Business/operating...09/ Risk assessment Fraud / Worksheet Analytical procedures...04/ Worksheet Risk assessment procedures...04/ Understanding internal control Step by step / Entity level controls Design/implementation / General IT controls Design/implementation...09/ Worksheet Internal control documentation and implementation / Worksheet Walk-through procedures Business process controls.. 09/ Risk/control matrices Instructions on use...11/ Control design matrix [Blank] / Control design matrix F/S preparation...09/ Control design matrix Payroll / Control design matrix Revenues, receivables, receipts / Control design matrix Purchases, payables, payments / Worksheet Listings of typical control procedures / Worksheet Identified internal control weaknesses...11/ Summary of control risk assessments...04/ Summary of assessed risks / Response to Assessed Risks 604 Worksheet Audit budget / Worksheet Detailed audit response / Worksheet Substantive sampling / Worksheet Substantive analytical procedures...03/ Worksheet Tests of controls (operating effectiveness) / Worksheet Further audit procedures / Worksheet Going concern...09/ Worksheet Tests of controls Entity level/it general controls...04/ Worksheet Employee future benefits / Worksheet Estimates and fair values / Worksheet Environmental contingencies...11/ Worksheet Related party transactions / Worksheet Contingencies, commitments, subsequent events / Worksheet Journal entries...04/ Audit procedures / Worksheet Library of potential additional audit procedures...09/2008 Audit Plans and Procedures Assets A.100 Cash Audit procedures /2008 A.110 Bank reconciliation checklist /2006 A.115 Cash count checklist /2006 B.100 Investments Audit procedures (differential reporting)...04/2008 B.110 Investment count checklist...03/2006 B.115 Investments Audit procedures....09/2008 C.100 Accounts receivable, trade & other Audit procedures /2008 C.110 Accounts receivable confirmation checklist...03/2006 D.100 Inventory Audit procedures /2008 D.110 Inventory count checklist...03/2006 CC-4 : Contents Checklist

5 Contents Checklist E.100 Loans and advances receivable Audit procedures...04/2008 L.100 Prepaid expenses and other assets Audit procedures...04/2008 N.100 Long-term investments Audit procedures /2008 N.110 Investment count checklist...03/2006 U.100 Property, plant and equipment Audit procedures...04/2008 W.100 Deferred charges, intangibles and goodwill Audit procedures...04/2008 Audit Plans and Procedures Liabilities and Equity AA.100 Bank indebtedness Audit procedures...04/2008 BB.100 Notes payable and bank debt Audit procedures...04/2008 CC.100 Accounts payable and accrued liabilities Audit procedures /2008 CC.110 Accounts payable confirmation checklist /2006 FF.100 Income taxes (differential reporting) Audit procedures...04/2008 FF.110 Income taxes Audit procedures /2008 GG.100 Loans and advances payable Audit procedures /2008 KK.100 Long-term debt Audit procedures...04/2008 UU.100 Equity Audit procedures (partnership)...04/2008 UU.110 Equity Audit procedures (corporate) /2008 Audit Plans and Procedures Income Statement 705 Revenues Audit procedures...04/ Cost of sales Audit procedures / Payroll and other expenses Audit procedures /2008 Condensed Audit Forms 001c Audit engagement Condensed audit forms / c Overall audit strategy / c Worksheet Team planning meeting / c Identifying risks through understanding the entity...09/ c Risk assessment Business/operating / c Risk assessment Fraud / c Entity level controls Design/implementation....09/ c General IT controls Design/implementation / c Control design [blank]...09/ c Control design F/S preparations...09/ c Control design Payroll....09/ c Control design Revenues, receivables, receipts...09/ c Control design Purchases, payables, payments /2008 Not-for-Profit Audit Forms NFP 001 Audit engagement Not-for-profit audit forms...09/2008 NFP 510 Identifying the risks through understanding the entity /2008 NFP 574 Control design matrix NFP Revenues, receivables and receipts. 09/2008 NFP 578 Control design matrix NFP Purchases, payables, payments...09/2008 NFP C.100 Accounts, contributions and pledges receivable Audit procedures /2008 NFP MM.100 Deferred contributions Audit procedures /2008 NFP TT.100 Net assets Audit procedures /2008 NFP 705 Revenues Audit procedures...09/2008 NFP 805 F/S Presentation and disclosure checklist /2008 NFP 510c Identifying risks through understanding entity /2008 NFP 574c Control design NFP Revenues, receivables and receipts...09/2008 NFP 578c Control design NFP Purchases, payables, payments...09/2008 September 2008 : CC-5

6 Professional Engagement Manual Sample Completed Forms 400ex Overall audit strategy...09/ ex Worksheet Scoping Identifying FSAs and underlying business processes / ex Material F/S components and summary of assessed risks / ex Risk assessment Business/operating / ex Risk assessment Fraud...09/ ex Worksheet Risk assessment procedures...09/ ex Entity level controls Design/implementation...09/ ex General IT controls Design/implementation / ex Worksheet Control documentation and implementation...09/ ex Worksheet Walk-through procedures Business process controls / ex Revenues Audit procedures / c-ex Control design Revenues, receivables, receipts...09/2008 Practice Aids Review Engagement Forms 001 Review engagement file index [Sample] / Report transmittal...11/2007 Completion Documents 310 Checklist Review completion...09/ Checklist Financial statement presentation...09/ Notes on significant decisions / Worksheet Matters for discussion...09/ Worksheet Summary of possible adjustments...11/ Worksheet Extracts from minutes...09/ Alternative review program...09/ Review engagement file review notes...11/2006 Pre-engagement Procedures 405 New engagement Acceptance / Existing engagement Continuance...09/2008 Review Engagement Planning 504 Materiality...09/ Understanding the nature of the entity...11/ Review engagement plan / Worksheet Time budget /2006 Response to Assessed Risks 626 Worksheet Going concern...09/ Worksheet Estimates and fair values / Worksheet Related party transactions / Worksheet Contingencies, commitments, subsequent events / Worksheet Journal entries...11/2006 Review Engagement Procedures Assets A.105 Cash Review procedures /2007 B.105 Investments Review procedures (differential reporting)...11/2007 B.115 Investments Review procedures /2008 C.105 Accounts receivable, trade & other Review procedures...11/2007 D.105 Inventory Review procedures...11/2007 E.105 Loans and advances receivable Review procedures /2007 CC-6 : Contents Checklist

7 Contents Checklist L.105 Prepaid expenses and other assets Review procedures /2007 N.105 Long-term investments Review procedures...11/2007 U.105 Property, plant and equipment Review procedures /2007 W.105 Deferred charges, intangibles and goodwill Review procedures.. 11/2007 Review Engagement Procedures Liabilities and Equity AA.105 Bank indebtedness Review procedures...11/2007 BB.105 Notes payable and bank debt Review procedures /2006 CC.105 Accounts payable and accrued liabilities Review procedures...04/2007 FF.105 Income taxes (differential reporting) Review procedures /2006 FF.110 Income taxes Review procedures...09/2008 GG.105 Loans and advances payable Review procedures...11/2006 KK.105 Long-term debt Review procedures /2007 UU.105 Equity Review procedures (partnership) /2007 UU.110 Equity Review procedures (share capital) /2007 Review Engagement Procedures Income Statement 700 Income statement Review procedures /2006 Compilation Engagement Forms 310 Compilation engagement planning and completion checklist /2006 Compilation engagement Independence checklist...11/2006 September 2008 : CC-7

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