INDEX

GUIDANCE NOTES INDEX

SL#
1.1
1.2
1.3
1.4
2
2.1
2.2
2.3
2.4
3
3.1
3.2
3.3
3.4
4
4.1
4.2
4.3
4.4
4.5
4.6
4.7
5
5.1
5.2
5.3
5.4
5.5
5.6
5.7
6
6.1
6.2
6.3
6.4
6.5
7
7.1

Document Title
Introduction
Referencing system
Forms
Photocopying
Control
Accounts
Partner completion
Completion
Planning
Audit evidence
Section D extensive analytical review
Summary sheets
Audit programmes
Permanent audit file index
APM overview
Introduction
Planning
Assessment of risk and materiality
Analytical review
Tests of controls
Collection of audit evidence
Audit sampling
Assessment of risk
Introduction
General risk assessment
Specific risk assessment
Reliability factors
Vouching the total population
Accountancy work and audit testing / Materiality
Conclusion
Materiality
Introduction
Basis of determining materiality
The small company
Determining materiality
Conclusion
Analytical Review
Introduction

The Institute of Chartered Accountants of Bangladesh, April 2009

Page #
1
1
1
2
2
2
2
3-5
6-20
20
20-21
21-23
23
24-25
25
25
25
26
26
26-28
28
28
28
28-31
31
31
32
32
32
33
33
33
33
34
34
35
36
36

SL#
7.2
7.3
8
8.1
8.2
8.3
8.4
8.5
8.6
9
9.1
9.2
9.3
9.4
9.5
10
11
12
13

Document Title
Timing and objectives of analytical review Procedures
Conclusion
Audit sampling
Introduction
Determining sample sizes
Sample selection planning form
Selecting the sample from the population
Samples for compliance testing
Conclusion
Evaluation of errors
Introduction
Extrapolation of errors
Projecting the value of errors
Errors and materiality
Conclusion
Practical points on reviewing APM files
PERT Chart on flow of APM schedules
Guidance notes on the APM flow, Risk, Materiality, I/C
Sample selection process in APM

Page #
36-38
38
38
38
39
40
40
41
41
41
41
41
42
43
43
43-49
50
51-53
54

AUDIT COMPLETION FILES INDEX

SL#
1
2
3
4
5
6
7
8
9
10
11

Document Title
Audit File List
Partner Completion Final
Audit Completion File List
Partner Completion Initial
Audit Standards Review Questionnaire
File Completion Questionnaire Pre-Partner Review
File Completion Questionnaire Final
Critical Review of Accounts Questionnaire
Justification of Audit Report
Summary of Unadjusted Errors
Final Analytical Review

The Institute of Chartered Accountants of Bangladesh, April 2009

Ref. #
A
A
B
B
B2
B3.1
B3.2
B4
B6
B7
B9

Page #
55
56-57
58
59
60-64
65-67
68
69-70
71-72
73
74

AUDIT PLANNING FILES INDEX

C Audit Planning

Ref. #

Page #

1.

C1
C1.1
C2

C10

75
76-79
80-83
--84
85
86
87-92
93
94
95-98
99
100-105
106
107
--108
109
110
111
112
--114

Ref. #
C9.3
C9.4
C9.5

Page #
110
111
112

Ref. #
A2
C10
D
S2
S3

Page #
113
114
115-119
120-123
124

Audit planning summary

1.1. Acceptance procedures
2. Audit planning checklist
2.1. Points forward from previous year
3, Planning memorandum
4. Notes of planning meeting
5. Systems and internal controls summary
5.1. Review of design & implementation of internal controls
6. Audit Risk Summary
6.1. Audit risk checklist
6.2. Risk response summary
6.3. Specific risk action plan
6.4. Detailed risk assessment
7. Preliminary analytical review
8. Materiality summary
9. Other planning schedules
9.1. Accountancy work planning
9.2. Sample size planning
9.3. Assignment planning timetable
9.4. Budget and performance summary
9.5. Job progress report
10. Optional programmes
Opening balance and comparatives checklist

C3
C4
C5
C5.1
C6
C6.1
C6.2
C6.3
C6.4
C7
C8
C9
C9.1
C9.2
C9.3
C9.4
C9.5

AUDIT CONTROL FILES INDEX

SL#
1
2
3

Document Title
Assignment Planning timetable
Budget and Performance Summary
Job Progress Report

AUDIT PROCEDURE FILES INDEX

SL#
1
2
3
4
5

Document Title
Calling Over Sheet And Typing Instructions
Opening Balance And Comparatives Checklist
Extensive Analytical Review
Operational Effectiveness of Controls
Internal Control Evaluation

The Institute of Chartered Accountants of Bangladesh, April 2009

6
7
8
9

Internal Control Questionnaire

Post Balance Sheet Events
Going Concern Checklist
Going Concern Conclusion

S4
T
T1
T2

125-128
129-135
133
134

Ref. #
F
H
I
J
J6
K
L
M
N
O
R2
R4
R5
P
U
V2
W

Page #
136-140
141-144
145-152
153-161
159
162-165
166-173
174-177
178-182
183-186
188-192
193
194-195
196-202
203-207
208
209

AUDIT PROGRAM FILES INDEX

SL#
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

Document Title Audit Program on

Tangible Fixed Assets
Investment
Stock & WIP
Debtors & Prepayments
Sample selection Form All balance sheet items
Bank Balance & Cash
Creditors & Accruals
Long term loans & deferred income
Liability Charge
Capital Reserve & Statutory Records
Profit & Loss Account
Sample selection Form All P & L items
Related Party Transaction
Income Tax
VAT
Other Statutory law Compliance
Accounts Working Papers Checklist

AUDIT PERMANENT FILES INDEX

SL#
1
2
3
4
5
6
7
8

Document Title
Background information
Details of bankers and professional advisors
Know Your Client Checklist
Register of laws and regulations
Details of related parties
Significant accounting policies
New client checklist
Register of non-audit services

The Institute of Chartered Accountants of Bangladesh, April 2009

Page #
212
213
214-217
218
219
220
221-222
223