# Audit Completion and Review

# Overall audit conclusion

This checklist should be used to ensure all that all relevant audit procedures have been satisfactorily completed. It does not preclude the use of judgement in deciding whether all the audit objectives have been achieved and the items listed are not exhaustive.

# Calling over checklist

To ensure that the financial statements have been called-over to ensure that the information therein is in agreement with the audit file and all errors are identified and corrected prior to issue to the client.

# Partner’s review checklist

To ensure that all areas of the financial statements have been audited. The engagement partner should, through a review of the audit files and discussion with the engagement team, be satisfied that sufficient appropriate audit evidence has been obtained to support the conclusions reached and for the audit report to be issued.

# Discussions with engagement team and de-briefing notes

To record issues discussed with the engagement team at the panning stage and at the de-briefing meeting.

# Matters for manager’s / senior’s attention

This section will display all the matters raised for senior's attention from all sections of the audit. To view the notes, check the section indicated in the figure below:

matters for senior attention

# Client meeting agenda / notes

Note down the issues discussed in the client meeting agenda.

# Summary of unadjusted errors

During the audit process, there are errors you will come across that has no effect on the financials. You can post them in this section.

# Points carried forward to subsequent audit

To bring forward from the last year’s audit file and to carry forward to next year's audit file items which may or will affect the conduct or cost of the audit and which might otherwise be overlooked.

Last Modified: 7/9/2019, 10:45:48 AM