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October 2002Statement on Auditing Standards99Issued by the Auditing Standards Board AMERICAN INSTITUTE OF C CERTIFIED P PUBLIC ACCOUNTANTSConsideration of Fraud in a Financial Statement Audit (Supersedes
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Start by reviewing the purpose of the form and familiarizing yourself with its contents.
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Fill out the top section of the form, including the date, the name of the auditor or organization issuing the form, and any reference numbers or identifiers.
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Provide the necessary information about the audited entity, such as their name, contact details, and any relevant identification numbers.
04
Indicate the period covered by the audit, including the start and end dates.
05
Document the scope and objectives of the audit, outlining what areas or processes were examined.
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Describe the audit methodology used, including any sampling techniques or strategies employed during the audit.
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Present the findings of the audit, including any non-compliance issues or areas for improvement identified.
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Provide recommendations for corrective actions, noting any deadlines or follow-up actions required.
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Obtain the necessary signatures from the auditing organization and the audited entity, indicating agreement with the findings and recommendations.
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Keep a copy of the completed form for your records, and distribute copies to the relevant parties involved in the audit process.

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Issued by form auditing is a report that summarizes the findings and recommendations of an audit conducted on a particular form.
The entity or individual responsible for completing the audited form is required to file the issued by form auditing.
The issued by form auditing should be filled out by detailing the audit findings, recommendations, and any corrective actions taken.
The purpose of issued by form auditing is to provide transparency and accountability for the accuracy and compliance of the audited form.
The issued by form auditing must include details on the audit scope, methodology, findings, recommendations, and any follow-up actions.
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