Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Any unused tickmarks should be left blank and any information in old tickmarks should
be deleted and the tickmark left blank. For example, if there is existing information for the
prior period, that is no longer applicable or incorrect in the current period, you should
either delete the old information and leave the tickmark blank or update the information
for current period.
When you receive your reviewed audit documentation, read all the review notes first.
If you have any questions about any of them, make sure you talk to the reviewer
before attempting to answer them.
Review notes need to be cleared in the audit documentation and not in the actual
review note. This is because at the end of the audit, all review notes are removed
from the file. Thus, if the audit work is included in the review note, it will be lost.
For example, the field senior may leave a review note asking you to document the
entity staff with whom you spoke, and when you spoke with them. During
completion of your testing, you would document this in the audit documentation. In
the review note, you would write that you had updated the audit documentation as
asked.
When you clear a review note, you should put your initials and a short comment on
the work you have done to address the comment in the review note. This allows the
reviewer to see quickly what additional work you have done without re-reviewing all
of the audit documentation.
You must clear all review notes on your work prior to the issuing of the audit report.
These could be from your field senior, audit manager, or audit engagement partner.
You should never delete a review note raised by someone else unless you have been
specifically asked to do so. Reviewers will delete a review note once they are
satisfied that it has been addressed appropriately.
For more information on Review note template and Excel review notes, refer to Performance
SupportWorking with AS/2.
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Note that this performance support does not replace the AAM. It should be read in conjunction
with the applicable AAM topics, as the manual states the requirements of our audit approach and
it provides further guidance.
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