In the third of a collection of article content on strengthening audit files, Technical Marketing consultant Andrew Paul considers means to keep requirements in the last phases.
Knowledge tells us that no subject how good the intentions when making ready the audit funds, typically, by the time the completion period of the assignment is reached, time is restricted, the deadline is looming, procedures can be rushed and the quality compromised. So, this report appears to be like at some of the regions where by the completion of the audit can be improved.
For a large amount of us, when we started out on our journey as chartered accountants, calling and casting the accounts was a standard aspect of our get the job done. The introduction of digital accounts creation may well have built this process look considerably less suitable, but I would suggest that there is however an essential verify to be completed listed here.