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This Information is Needed for Federal Documentation and Audit
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People also ask
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What information is used as audit evidence?
Some examples of internal documentary evidence are accounting and information records, copies of outgoing correspondence, plans, budgets, annual reports and internal audit reports, etc. Some examples, of the evidence from external sources are documents originating from other entities (viz.
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What information is required to start an audit?
Audit Preparation Checklist Financial statements. General ledger with all transactions documented (covering fiscal year) Revenue and sales data. Expense approvals. Accrual accounts. Trial balance. Reconciliation and schedules supporting asset liability and equity accounts.
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What documents are needed for an audit?
For an Audit we will also need: Working papers for any manual journals that are not self-explanatory (if accrual accounting used). Details of any leases, loans and hire purchase. Records for petty cash expenditure, if any. Stocktake records, if applicable.
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What is the checklist document for audit?
An audit checklist may be a document or tool that to facilitate an audit programme which contains documented information such as the scope of the audit, evidence collection, audit tests and methods, analysis of the results as well as the conclusion and follow up actions such as corrective and preventive actions.
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What requirements are needed for auditing?
The minimum entry requirement is a Bachelor's degree, or an Advanced Diploma, or an equivalent qualification at NQF Level 7, in a commerce- and/or finance- related field of study, with a mark of at least 60% for each of the final-year core modules of the qualification.
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Which of the following information should be included in audit documentation?
Audit documentation is a detailed account of procedures, evidence, and conclusions collected during an audit. It includes working papers, checklists, and memos that support the evidence gathered and the auditor's findings.
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What are the required documentation in an audit?
Examples of audit documentation include memoranda, confirmations, correspondence, schedules, audit programs, and letters of representation. Audit documentation may be in the form of paper, electronic files, or other media.
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What documentation is needed for an audit?
Among other things, audit documentation includes records of the planning and performance of the work, the procedures performed, evidence obtained, and conclusions signNowed by the auditor. Audit documentation also may be referred to as work papers or working papers.
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