Document how significant accounts, locations and processes were chosen for ICFR testing.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Document how significant accounts, locations and processes were selected for internal control over financial reporting testing. Use the current SEC and PCAOB guidance and the company's own methodology for materiality and risk factors; this form does not set thresholds.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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