Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
8 Due Professional Care
In exercising due professional care auditors should:—
• Take reasonable steps to obtain information relevant to the audit. Auditors should take into
account information from the institution, any changes in legislation, and the results of
previous audit work.
• Keep up to date with developments in professional matters
• Look out for and take into account any unusual circumstances
• Consider audit objectives and plan work to adhere to them
• Document the conclusions arising from the planning process, and detail a budget for staff
and time
• Discuss the main features of the audit with the institution
• Ensure that as far as possible, audits are staffed with suitably qualified and experienced
personnel, and that work is properly controlled and reviewed
• Co-ordinate the work of specialist staff
• Ensure that conclusions are adequately supported by reliable evidence. This evidence
should be sufficient for an experienced auditor with no previous connection with the audit to
ascertain what work was done and how the conclusions were reached
• Maintain objectivity at all times
• Preserve confidentiality where appropriate
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