Types of audit worksheets

Types of audit worksheets

The types of audit worksheets are as follows:

General worksheets:

General worksheets include general plans and audit plans, internal accounting control questionnaires and schedules.

The purpose of audit programs is the description of works and operations that must be handled in detail.

Auditors and assistant auditors initial and sign the audit program related to that part after completing each step of the investigation.

Therefore, the audit program is a substantiated and permanent proof of the work done, the methods adopted, and the names of the persons who were responsible for their implementation.

Sometimes the time required to do a task is written in the audit schedule.

The method of recording the time spent against each stage of the work has this rule, based on which the progress of the work can be measured and the plan of the next proceedings can be adjusted more precisely.

The audit plan must be filed in the current audit file after the completion of the auditor’s proceedings.

Internal control questionnaire is another important part of audit worksheets.

As it was said before, the internal control questionnaire is a form in which questions about the internal control system are raised.

The auditor asks the questions included in the questionnaire to the executive officials of the investigated institution and writes their answers in a special column that is in front of each question.

And then he studies the operations of the employer and compares the results with the answers of the responsible employees and completes the internal control questionnaire.

The questionnaire of internal controls should be studied regularly and before the start of any proceedings.

If there are any changes in the employer’s internal control system, it should be included in it.

Maintaining and completing the internal control questionnaire is very important.

Because it is based on the assessment of the strength or weakness of existence and the implementation of internal controls that the auditor formulates his audit plan and determines the limits of his investigations.

It is necessary to set up a schedule for each part of the program.

Final worksheets and original worksheets

The audit trial balance is actually a worksheet prepared by the auditor.

To prepare this worksheet, first, the balance of the general ledger accounts is extracted and a trial balance is prepared, which has several columns.

Usually, one column for the balances at the end of the previous year, one column for the balances at the end of the current year, one column for the auditors’ adjustments and one column for the adjusted balances, one column for the classification documents and finally one column for the final balances at the end of the year that should be in the statements Financially reflected is assigned.

The more than experimental worksheet is the backbone of all audit worksheet records.

In fact, the worksheet is more of a test than a key worksheet.

which controls and summarizes all sub-users.

This worksheet is not only a summary of all the audit worksheets prepared in the institution under consideration, but through it you can connect the forms and notes.