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1. Risk Assessment: Includes detailed risk analysis when the audit scope requires specific risk evaluation of transaction types or processes

2. Compliance Review: Added when the audit needs to specifically address compliance with certain regulations or standards

3. Internal Control Evaluation: Included when the engagement requires assessment of the client's internal control systems

4. Special Considerations: Used when there are unique circumstances or specific client requirements that need to be addressed

5. Technology Systems Review: Added when the audit involves evaluation of automated systems or digital transaction processes

6. Prior Audit Follow-up: Included when there's a need to follow up on previous audit findings or recommendations

1. Schedule A - Sampling Methodology: Details the sampling approach used, including sample size calculations and selection criteria

2. Schedule B - Transaction Testing Summary: Provides a detailed summary of all transactions tested during the vouching and tracing procedures

3. Schedule C - Document List: Comprehensive list of all documents examined during the audit

4. Appendix 1 - Audit Working Papers: Contains detailed working papers showing the verification procedures performed

5. Appendix 2 - Exception Report: Detailed listing of all exceptions, discrepancies, and irregularities found during testing

6. Appendix 3 - Client Responses: Documentation of client explanations and responses to audit queries and findings

7. Appendix 4 - Reference Materials: Relevant standards, guidelines, or regulations referenced during the audit