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Name(s) of component(s):
Groupcode/Componentidentifier:
Year-end:
Date:____________
1 The partner in charge of the component engagement is a partner or other person in the firm who is responsible for the
component engagement and its performance, and for the report that is issued on behalf of the firm.
Page 1
PartA
This part of the questionnaire is focused on obtaining a more in-depth understanding of your planning,
risk identification, strategy and risk assessment in relation to the audit of the financial information of
the component and is organized as follows:
A 2 Audit strategy
A 3 Audit plan
Question
A 1.1
A 1.2
Control activities
Monitoring of controls
315.11
315.12
315.14-24
A 1.3
315.12
315.13
A 1.4
315.25
Page 2
Question
A 1.5
240.25
A 1.6
550
A 1.7
330.7
330.15
330.21
A 1.8
570
A 1.9
315.10
240.15
A 2 Audit strategy
ISA
reference
Question
A 2.1
315.18
A 2.2
315.18
315.21
Question
A 2.3
315.18
A 2.4
315.18
A 2.5
540
A 2.6
315.18
Question
substantive procedures alone are not
sufficient
A 2.7
A 2.8
315.26
330.8-11
330.14
A 2.9
A 2.10
600
A 2.11
402
A 2.12
402
Page 5
330.12
Question
If you used the work of experts, describe the
procedures you performed regarding
managements expert and/or auditors
internal expert, including:
A 2.13
A 2.14
620
610
A 3 Audit plan
ISA
reference
Question
A 3.1
A 3.2
A 3.3
Page 6
330.6
330.22
530