SCR Audit Procedures Manual (User Guide)

The Audit Procedures Manual outlines the SCR audit methodology including risk assessment, materiality, devising audit tests and sampling and is supported by:

• Planning checklists
• Work Programmes
• Completion checklists
• Accounts disclosure checklists
• Example letters and reports

SCR Audit Compliance Manual

Outline procedures for compliance with ISQC and Audit Regulations with checklists for use on a day to day and annual basis e.g. fit and proper form, annual compliance review etc

Outline procedures for compliance with ISQC and Audit Regulations with checklists for use on a day to day and annual basis e.g. fit and proper form, annual compliance review etc

Outline procedures for accounts preparation including:

• Appointment and reappointment
• Audit exemption
• Planning checklists
• Work programmes
• Completion checklists
• Accounts disclosure checklists
• Illustrative letters and reports