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AuditProcedures–FoundationConfirmingOurUnderstanding
LearningobjectivesDescribehowtoprepareforandperformwalkthroughandotherprocedurestoconfirmourunderstandingofSCOTsandrelevantcontrolsTakenotesandanswerquestionswhileobservingawalkthroughandotherproceduresperformedtoourunderstandingofSCOTsandrelevantcontrolsReviewdocumentationtoensureitiscompleteasitpertainstoconfirmingourunderstandingofSCOTsandrelevantcontrols
LessonstructureExercise1:Prepareforconfirming
ourunderstandingSofitec–10minutes,debrief:10minutesExercise2:Observewalkthrough
andotherproceduresperformedto
confirmourunderstandingVideo,Sofitec20minutes,debrief:5minutesExercise3:DocumentprocedurestoconfirmourunderstandingChocolateCompany–15minutes,debrief:5minutes
Exercise1:PrepareforconfirmingourunderstandingObjective:Practicepreparingtoconfirm
ourunderstandingTime:Exercise-10minutesDebrief-10minutesInstructions:ReviewPM3.1:Exercise1:SignificantClassesofTransactions(SCOTs),LaptopsSale(Extract).Atyourtable,discusshowyouwouldprepareforthistask.UseHO2.4:ConfirmingOurUnderstandingReferenceasaguide.Bepreparedtoshareyourdecisionswiththegroup.
Exercise2:ObservewalkthroughandotherproceduresperformedtoconfirmourunderstandingObjective:Observewalkthroughandother
proceduresperformedtoconfirmour
understanding,takenotesandcomment
ontheeffectivenessoftheprocessTime:Exercise–20minutesDebrief–5minutesInstructions:WatchthevideoAnswerthequestionspresentedonPM3.2:Exercise2:ConfirmingOurUnderstandingVideoInstructionsandNotes
Exercise3:DocumentProcedurestoConfirmourUnderstandingObjective:ReviewdocumentationtodetermineifitiscompleteTime:Exercise–15minutesDebrief–5minutesInstructions:ReviewPM3.3:Exercise3:CashReceiptsSCOTDocumentation.UseHO2.4:ConfirmingOurUnderstandingReference(
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