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1. Specialist Requirements: Include when the audit requires specific technical expertise or specialized testing procedures

2. IT Systems Analysis: Include when the audit involves significant testing of IT systems or automated controls

3. Third Party Coordination: Include when the audit requires coordination with external auditors, regulators, or other third parties

4. Remote Testing Procedures: Include when part or all of the audit will be conducted remotely

5. Industry-Specific Considerations: Include when there are unique industry regulations or requirements that affect the audit approach

6. Fraud Risk Procedures: Include when there are specific fraud risks identified or enhanced fraud testing is required

1. Schedule A - Risk Matrix: Detailed risk assessment matrix showing identified risks and their ratings

2. Schedule B - Testing Templates: Standard templates to be used for different types of testing procedures

3. Schedule C - Sample Size Calculations: Methodology and calculations for determining sample sizes

4. Schedule D - Team Structure: Detailed organizational chart and contact information for the audit team

5. Appendix 1 - Key Controls Listing: Comprehensive list of key controls to be tested

6. Appendix 2 - Document Request List: Detailed list of documents and information required from the client

7. Appendix 3 - Compliance Checklist: Checklist of relevant regulatory requirements and standards

8. Appendix 4 - Technical References: Reference material for specific technical aspects of the audit