Link each key control to its risk of misstatement, assertions, owner, frequency and evidence.
Standard / scope: ___ | Period: ___ | Prepared by: ___ | Date: ___
Use one row per key control. Link each control to the risk of misstatement it addresses and the financial statement assertion it supports. The example column headings are a common layout; adapt them to your methodology. Sample sizes and testing intervals are your own methodology decisions and are not set here.
Process owner: ___ | Prepared by: ___ | Reviewed by: ___
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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