Audit Program And Audit Plan Template for Netherlands

1. Industry-Specific Considerations: Additional procedures required for specific industries (e.g., financial institutions, healthcare)

2. Group Audit Considerations: Required when the audit involves multiple components or subsidiaries

3. IT Systems and Controls: Detailed section needed when IT systems are complex or critical to the audit

4. Regulatory Compliance: Additional section for entities subject to specific regulatory requirements

5. Prior Year Findings: Include when there are significant prior year issues requiring follow-up

6. Environmental, Social and Governance (ESG): Required when ESG reporting is part of the audit scope

7. Going Concern Assessment: Detailed section needed when there are going concern risks

1. Schedule A - Detailed Risk Assessment Matrix: Comprehensive matrix of identified risks, their assessment, and planned responses

2. Schedule B - Detailed Audit Programs: Specific audit procedures for each significant account or assertion

3. Schedule C - Resource Budget: Detailed breakdown of hours and resources by audit area

4. Schedule D - Client Assistance List: Detailed list of documents and information required from the client

5. Appendix 1 - Key Controls Testing Plan: Detailed plan for testing key internal controls

6. Appendix 2 - Sampling Methodology: Description of sampling approaches for different audit areas

7. Appendix 3 - Technology Tools and Usage: Details of audit software and tools to be used

8. Appendix 4 - Team Structure and Contacts: Detailed information about team members and their roles