Tickmark Worksheet Illustration

Per Details of Work Performed Illustration, these are the tickmark s referenced on the working paper

This information is too detailed to include on the face of the working paper, therefore we document the details in tickmarks shown here. Any result, misstatement, identified etc. should be documented in the main working paper. Further detail can still be in the tickmark.

Any unused tickmarks should be left blank and any information in old tickmarks should be deleted and the tickmark left blank. For example, if there is existing information for the prior period, that is no longer applicable or incorrect in the current period, you should either delete the old information and leave the tickmark blank or update the information for current period.

WHAT IS A REVIEW NOTE AND HOW DO I DEAL WITH IT? A review note is a tool used by reviewers to comment on your audit documentation. These will be raised by your field senior, audit manager, and/or engagement partner throughout the audit and are comments you must address. Review notes can cover all kind of points, from asking you to expand on an explanation you documented to asking you to increase your sample size and do additional testing. You can also raise review notes as reminders for yourself or for other team members if you have not completed your audit section before your last day on the engagement. Review notes may be raised in different ways: 1) Using the Review Note Template working paper: Review Note Templatethis is a Word template within . Reviewers may use this template for leaving queries on SAS documents and manual audit documentation as a

review note cannot be created directly in these documents. That does not mean the reviewer will not use this template for Word and Excel files as well. 2) Word and Excel electronic review notes using Tools: Word and Excel review noteselectronic review notes created using Tools within Word and Excel. Reviewers may use this method to attach their comment directly to the audit work about which they have a comment. 3) Manual hand written review note document (occasionally used). Click on the link (by holding down the Ctrl key) to be taken to Review Note Illustration Template or Review Note IllustrationExcel See below for some general dos and do nots of review notes: a When you receive your reviewed audit documentation, read all the review notes first. If you have any questions about any of them, make sure you talk to the reviewer before attempting to answer them. Review notes need to be cleared in the audit documentation and not in the actual review note. This is because at the end of the audit, all review notes are removed from the file. Thus, if the audit work is included in the review note, it will be lost. For example, the field senior may leave a review note asking you to document the entity staff with whom you spoke, and when you spoke with them. During completion of your testing, you would document this in the audit documentation. In the review note, you would write that you had updated the audit documentation as asked. When you clear a review note, you should put your initials and a short comment on the work you have done to address the comment in the review note. This allows the reviewer to see quickly what additional work you have done without re-reviewing all of the audit documentation. You must clear all review notes on your work prior to the issuing of the audit report. These could be from your field senior, audit manager, or audit engagement partner. You should never delete a review note raised by someone else unless you have been specifically asked to do so. Reviewers will delete a review note once they are satisfied that it has been addressed appropriately.

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For more information on Review note template and Excel review notes, refer to Performance SupportWorking with .