CareerGears

If the auditor wisher to perform the work systematically and efficiently he must take the following steps:
i.) Every day the work must be performed for a reasonably fixed time.
ii.) A record must be maintained regarding the arrival and departure time of each and every audit staff member.
iii.) The question of work performed for each day must also be methodically recorded.
iv.) As far as practicable, a Definite Portion must be completed each day so that loose ends re avoided.
v.) All the queries raised along with the responses received must be promptly recorded in the audit notebook.
vi.) As soon as one aspect of work is completed, the assistant concerned must affix his signature in the allotted space of audit programme.
vii.) Different color pencils along with different tick marks must be used for performing different processes. The significance of either a color or tick mark should not be disclosed to the client and the staff.
viii.) All the audit staff must be warned not to discuss their work either among themselves or with outsiders.
ix.) After examining a transaction there must be a Tick Mark to prove that the examination of transaction is completed. The related voucher must be genuinely cancelled either with a signature or with an audit stamp.