Only if the findings are relevant to their audit objective should performance auditors consider prior year findings in their audit planning. Performance auditors following Yellow Book standards use the results of previous engagements to shape their risk assessment. Audit finding follow up for GAGAS Performance Auditors Oh, boy! I forgot all about that! Let me see if anything has been done …hold on a minute. Internal auditors following the IIA standards Single Auditors following the Uniform Guidanceģ. Here are three scenarios regarding audit finding follow up for you to consider:Ģ. This is one place where audit standards DO NOT align (unlike Jupiter and Mars in the Age of Aquarius), so make sure you know what is required for your audit. Well, it depends on which standards you are following, who you are auditing, and what your audit objective is. Creating a Productive Auditor & Auditee Relationship Bundle.Yellow Book Standards for Performance Auditors Bundle.
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