Beruflich Dokumente
Kultur Dokumente
Initials
Client:
Period End:
Date
Prepared by:
Reviewed by:
Assertions:
Existence (Ex) or Occurrence (Oc), Completeness (Co), Rights and Obligations (R&O), Valuation (Va) or Measurement (Me),
Presentation and Disclosure (P&D)
Ex/
Oc
Ref. Inherent Risk Aspects (indicate any significant risks brought forward from the ASM)
Other Income - there is a risk of understatement to mitigate tax payment
Co
Va/
R&O P&D
Me
Assertion
Inherent
Risk
Lower
Existence (Ex)/
Occurrence (Oc)
Higher
Control Risk
Maximum
Moderate
Extent of Testing
High
Extensive
Completeness (Co)
Estimation
Valuation (Va) /
Measurement (Me)
Estimation
Extensive
Presentation and
Disclosure (P&D)
Extensive
(R12/07 - SBDP)
1/3
Initials
Date
Prepared by:
Reviewed by:
Assertions:
Existence (Ex) or Occurrence (Oc), Completeness (Co), Rights and Obligations (R&O), Valuation (Va) or Measurement (Me),
Presentation and Disclosure (P&D)
Ex/
Oc
Co
Va/
R&O P&D
Me
Possible Audit
Procedures - see work
program (Primary
Substantive procedures
are shown in bold text)
other income
other income are not recorded
(R12/07 - SBDP)
2/3
Initials
_____________________________
_____________________________
Date
Prepared by:
Reviewed by:
Assertions:
Existence (Ex) or Occurrence (Oc), Completeness (Co), Rights and Obligations (R&O), Valuation (Va) or Measurement (Me),
Presentation and Disclosure (P&D)
Ex/
Oc
Other Income
Co
Va/
R&O P&D
Me
WP-Ref
Date / Initials
Nature, timing and extent of our substantive audit procedures are determined by the level of CRA. (Refer to EY GAM Objective S11)
Test of details
6
11
12
13
14
9
10
Conclusion: We have completed all planned work steps related to xxxxxxxxx, including primary substantive
procedures described in the Global Audit Methodology. [If a primary substantive procedure was not completed,
describe the primary substantive procedure here and the alternative procedure that we performed in its place].
Based on the related combined risk assessments and the results of the procedures in this and related areas,
we believe that the procedures completed are appropriate for the following financial statement assertions and their
respective combined risk assessments.
xxxxxxxx - Existence:
____________________
xxxxxxxx - Completeness:
____________________
xxxxxxxx - Valuation:
____________________
xxxxxxxx - Rights and Obligations: ____________________
xxxxxxxx - Occurrence:
____________________
xxxxxxxx - Measurement:
____________________
As a result of completing the planned procedures, no audit differences were identified.
Preparer's Signature:
Date:
(R12/07 - SBDP)
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