Document and test a judgement-based review control: reviewer, information, expectation, threshold, follow-up and evidence.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
A management review control relies on a person's judgement, so evidence must show the review was precise enough to catch a material error. Record the design details and test them. One worksheet per control.
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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