Forms and printing
Where a form requires a formal conclusion, this will always be found at the bottom of the form, where space is provided for originator and reviewer to sign. Many of the forms may be signed by staff other than the audit principal, hence the use of the terms ‘prepared by’ and ‘reviewed by’. Where, however, a signature is required by a senior/manager and/or partner specifically, the forms specify this.
Where forms do not require a formal conclusion, the ‘prepared by’ and ‘reviewed by’ sections are to be found at the head of the form or schedule. Staff of appropriate seniority should complete these with reviewers, in particular, being trained to carry out the task. There is also a box at the top of the page to indicate that the form has been tailored at the planning stage by a particular individual, and allowing for review of the tailoring. This is essential to allow for the overall review of the planning by the audit principal.
The term ‘partner’ or ‘principal’ has been used to denote the responsible individual engagement partner on the audit, who may be a sole practitioner. In certain circumstances, ‘second partner’ may refer to another firm, sole practitioner or other external agency with which consultation has taken place. Incorporated practices should interpret these terms accordingly.
There is a ‘Print options’ button in the question sheet to allow you to print the specific worksheet, print all visible worksheets or save the entire workbook to pdf (based on the work programmes selected by the tailoring questionnaire). The usual ‘ctrl-P’ functionality is also available throughout the programme.
The material in this product is copyright. However, this is waivered in respect of the checklists, programmes, forms and letters within the text when used by authorised firms.