The External Audit Manual is essential for audit firms operating in the United States to ensure compliance with federal and state regulations while maintaining consistent quality in audit engagements. This document provides comprehensive guidance on audit methodology, quality control procedures, documentation requirements, and reporting standards. It incorporates requirements from key legislation such as the Sarbanes-Oxley Act, SEC regulations, and PCAOB standards, while addressing industry-specific considerations and professional ethics requirements.
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1. Introduction and Purpose: Overview of the manual's objectives, scope and how to use this manual
2. Regulatory Framework: Overview of applicable laws, regulations and professional standards including SOX, GAAS, PCAOB standards
3. Independence and Ethics: Requirements for maintaining independence and ethical conduct in accordance with AICPA and SEC guidelines
4. Audit Methodology: Standard audit approach, procedures, risk assessment and materiality considerations
5. Quality Control Procedures: Standards for maintaining audit quality, review procedures and consistency across engagements
6. Documentation Standards: Required documentation standards, working paper requirements and retention policies
7. Reporting Requirements: Guidelines for audit report preparation, review process and different types of audit opinions
8. Communication Protocols: Standards for communication with client management, those charged with governance, and regulators
1. Industry-Specific Procedures: Specialized procedures for specific industries such as banking, insurance, healthcare or government contracting
2. International Audit Considerations: Additional guidelines and requirements when conducting international audits or dealing with foreign entities
3. IT Audit Procedures: Specialized procedures for auditing information systems and technology controls
4. Group Audit Considerations: Procedures and requirements specific to auditing group entities with multiple components
1. Appendix A - Audit Program Templates: Standard audit programs for different types of engagements and account areas
2. Appendix B - Documentation Templates: Standard forms and templates for audit working papers and documentation
3. Appendix C - Quality Control Checklists: Comprehensive checklists for engagement quality review procedures
4. Appendix D - Independence Questionnaires: Standard forms for evaluating and documenting auditor independence
5. Appendix E - Risk Assessment Templates: Forms and templates for documenting risk assessment procedures and conclusions
6. Appendix F - Sample Audit Reports: Template audit reports for various scenarios and modifications
7. Appendix G - Regulatory References: Detailed references to relevant laws, regulations and professional standards
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