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Erich” (Set9h oh amt Envivonrment — @aeT@ a mar griseator ov Gt Sl rts Dy we owt Cow) ae H Staficat Defrost tJ Qa toesSA_6lo SUMMARY Jee / Objective Auduterr St + de Gee whut the dhe work slac or Bi umtumal adders one pate ome awash to ushat extent. . wang the unk. of IAF. de dere whats that ak en} Psreclt octic te pond BAD ofp PsrR shor Wok, Deron "= @Sntamel feud Fumeh‘on = A fam aw enh ouauromer ke Comat’ un vase ‘ada evi re lade ha afprchen af Hf prj __—_—— Gow Rak Mgt ae proces . rs @ Dore Prsutame :- tase ges) puaitens x0 paper OS prcceduus undr SR of ext x: @) FFeegyanerens 4 SA io! vith agen to (PF ne faetegee valuati Srowmining Naumne Event PTT, i gir qe ore of YAP thet Gnbe ied = IAF - ushich [AF ation @ et— fa ote oe tt ost oe th extemal auditor roll Je th bly eal auuclibers . clekenmnaint, —_ woot sth. teval of competiner and IRE comes UME sohullwr [AF applies automake 4 evabiahng “pees aie opproacle, oasis et (oho wn crgamuahoval stetus 4 Ano andor srott “t dont od! at e procedures om equally week ues vse fehik ae abjeetnly 6} Prentowal auuditers tees tb Ten punchin “ aufpietoat epee o The Yon tots 1 ot opply didciphined approach nad Quatity wy Cn Cacho Bopaeted ath oar ie fe Rho. best stemabeSA Slo, Summary (ag) Detaminitg - He Nelitxe & CX lent af bork of AE hat easel Pe femal audiker shabl emsidia umaluat k Senpe wok, perfoumad ? ine Ak dy relevance to extemal auditor is 6 au dit ieee an: ge The Exlemal fuditoy anal also evaluale whether using Wark of (ar do extent plomned poould dhl) saute wn ext axiditor burg, Aufyietadty amvolved in audit, given Extemal fruduter'y ele Yabenstoelity for epuuen expumed » 30 Phe Exteel Auditor drat yaks atl “igrtfcant gprmend Sm oud ‘ond da puvent omdus “us we bball Tha roe byron fiteniac — Tuhgy Gy ee ha devel as umveluid = akon: ons =Plonrany & pee OR raevane — RMM alent at pour & procaduaed sel Support Exence gen Obie chy ef antowel > Ar Eremal rodh on eR yotth TCWG am ovavie® a Ss Prugakov P lawned Sespe * eng ef audit (s# 260) $3) Using the Work “4 IAF }- De a4 extemal Duudstor plang dp Uo woke IA, soll uses piovnned uae of wy Wade usith pomnchian os base fr coordinating Hrove ‘upeckive ackinhes 3+ Tae Extemel Dudstor dhabs paform teredt cudur procedures ay que ae me a ushole, et onal plans be Cs 2 ad audat » . Saath ane: * oe t The wk 2 been . ce i" jes en upowised » oro ‘ emobl yeports prepaxel Fewed & documented chian ty dann? ebkon oAL Conautert witty CrPsRD) iauonalale conclu saeShap Surmasy & Uarag tha work of HAP C Conbrinsana 7 | > fe Lb ewlent o] Extumal Aeduter "audit ae be vespensiute. do Extonal audiber’s evabuahion oe SD The Exteel Auduter shall rcool ports ap allel woot 4 uvachion thot Exteumal hud! blomin use de 04 ; on a aaigeer molar. & extend of oud faceeduua Pepe A yelot. prdengs, Ss The Extemal auidiey shall abso evaluate whith Cxtermal b ‘ys Comelusrers IRE 2 debemmins Hee nature 4 ertenk of Use of warts 4 Lown for purpose of auth vemos R SAGIO With Resard to DA {cp fee Statin 2X] @ Reqpuemant of SAGio Oe — ‘nq whet —_ Dekevmwnt si Noluud erat Rudder Exlenk of work thak Com Coats uaed ao provide be ass! Jed to Srdeamsh DA Puduters Prouding RY & Detuming Ashuthe, Snkewal Audios Gra be fo Eph rf wc Ba Ara Coheed Mcaton i ea evolualt Chukmy 2s Lean or relation 2 PA iw nat Prohbded 9 Pe ten pd eA by dow ~ regent da dbiechty & a Fatnod HE ee eee re heater ae eR be Duasor 9 Print ot AX Varak to Objecku - porien own 4 amntewmal whe we ty Satna! fo L, Gy Sntumel Auditor Lacks eetatip > Sytjome popu nme, HM | eed On evoluahing ev lalence Jy atanyicomes of thaah te om ‘Seta Prudater “The am ee py be overt — PD. du Berk ;SA blo Sommanry FE) Deteming Nabiac 2 Cilemt of Wlak thas so Sntekad Auditors pro ndung SpA } Dem deta molting & extent 4 wok thot may be aug ned 4 NTE of Ask Hak a appaopratt wn cipcumadtomess the audutey shall Comr'cke’, JOrR-c =. The Extemal Auditey hall mot ust Sntemal fuditor dy punde > Pr do procedure that ! , wh Y) Svelve WW) Pha Relate > vomte unt Reads do Jecatons tre Oaatrs yhch, Ont fudser extemal auditory makes coor doa este Hale Agrajeant RMM hat hee umvelved mr ¥ ym oudar SA cepa C aay. tha work, D> Extenal Qudsker shall dr Communicating v9iHa TCWG an overvind planned geape A Heng shea (SA -260) y Communeala Hee nature ertemt 4 planrad uae 4] umternal audios jo provide DA so % fo seadA mutual understemdung, Hat gudh uae i Tot excunive In Circumalonas @ Using Srtumat Auditor fe prmnds DA 30 Pater de Qutemal udder dx pronde DA for papers 4 audit y te Catone Audsay troll | orton J oupe vyriten aqanne fo assHnon zed for" baeal Ea ere Reprumbarive of Enh dutor unl) Grehty oll! net a ; Yntvenal ou! ner uk wa apc don Se he ollawed J ou) under um we eis crabs tea Entecnal by, iy Sh by este “erated fo HRA. uma rvchin paper, fee cuidaker Sheetal De Ga Cxtumal auditor shall PSR Aa wank peafotoned by Srtenal hain, De nm PSR xe VOM eafournead by Sutemnal fruduter p the External Aucltor Amo parnoin oink maditablons thot Exteel fluduten's Evaluahin sae wo Aongyr oppropmale . . a @ Staynificomt Judayrmsnta amclade Hat Following {eens tal © Scape of IRE - Fox ton acto Refer Bek « Ackiut's Pulaking te ; WC. ‘ ‘ Adis velati 4 one fo Rak Mat Fees Sinan Lepage 9 Revius ackhle, + Reman ad iat BeSA 25 Surim Ary ae ees ye @® Bw tulenuy 3m Fatemal Covlwel - big A contsol Jd deadyned implemented or opuated in such any Pat at umodable de prevent, av detect and | correct tat Gd i R) oe 8 on hmely basle ©) A contrel nectes to puvert or dekect k- Correct emiastakumerd um FS. om nly 040 ub mong Cant! ‘ 4 A oi 2) synducakors oh yo pees 3 ee Soren 8 G) Commamacation of Depieienct Be. 3 brad detumune ori om the bases audit work popes? he auditor hos (dened one er nore deftones tn eC > 3, auditor hos idenbtied ont mare dufirencus an |*C, athe he hall detemune pupharhor the cont dst Arigrup tet gg eee L 2 Puater Bhall Communicate sin wathrg Sf kod deftalmue si (oc. a Tew smelly bose . 8 an t ao apudser shal also Communicate LP tigt at appeepuale Leu of Responabelthy m Hiney basis. [ponies ak would be um epuolt de Communica dlirecley to M96) 3 Oty Refriencile tn bee ldemktred » whot fave not bean communicatid ge Mot sian panna seal tm aude’ aap (dent Tunpertone ge mt Mo!"4 atlenkion . a er Kon of — a 7) . As audit ancudsd comscdcation, The - api re palevamt do papoatoe me Lint a onssor dad te design Audit Pocedaoe fy Ie dafcloac om Hhak ore appep Aa crreumutamc tmalhded ans auditor 7° eglnhyan? Sen, ie Arpad +0 TCG |