AUDIT FILE COMPLETION CHECKLIST

CLIENT: BALANCE SHEET

ADDRESS: DATE:
CLIENT CODE:

FILE 1 OF 1 FILES

TICK WHEN COMPLETED AND ON FILE

Planning programme

Professional independence questionaire

Client’s continuance checklist

Audit planning memorandum, incorporating the following issues:

Risk assessment
Materiality
Going concern
Analytical review
Audit approach
Audit budget

Final review statements

Financial statements review and working paper review checklists

Partner and manager review points (approved)

Information gained this year that will be relevant to subsequent audits

Summary of all internal control weaknesses / audit issues / points for partner attention

Draft management letter

Client representation letter

Solicitors’ representation letter

Financial statements (proofread, approved and referenced to lead schedules)

Final trial balance (cross-referenced to relevant sections)

Material audit journals (raised in client’s system and reflected on financial statements)

Bank and other third party confirmations

Programmes and checklists (signed off)

Work papers (signed and dated, referenced and cross-referenced)

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AUDIT PARTNER STAFF IN CHARGE