Field Audit Process – Aprari Solutions

Field Audit Process

Field Audit Procedures

Sampling and substantive testing .
Substantive & Alternative Analytical Procedures collaborating management explanations with documentary evidence.
Third party confirmations - Cash Confirmations, AR/AP, Notes Payables. Investigate differences identified by confirmation recipients.
Preparation, verification, and review of working papers.
Completion of audit file documentation.
Audit evidence verification and linking of documents.
Data analysis using ACL.

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