3A-S4 Sample Substantive Test Audit Program

Agency: Prepared:

Date

Audit
Period:
 Date

Significant

Account:
 Audit Objectives Audit Assertions
E/O C R&O V P&D Comp


Audit Procedures to Consider

Assertions W/P Assigned Prepared Reviewed

Audit Procedures Mandays
Addressed Ref. to by by

1.

2.