Audit Code Of Practice Template for Pakistan

1. Specialized Industry Considerations: Additional requirements for specific industries such as banking, insurance, or public sector entities

2. Group Audit Considerations: Special requirements for conducting group audits with multiple components

3. IT Audit Procedures: Specific guidance for auditing IT systems and digital environments

4. Small and Medium Practice Considerations: Modified requirements and guidance for smaller audit practices

5. Cross-Border Engagement Requirements: Additional considerations for international audit engagements

6. Environmental and Social Audit Procedures: Guidance for conducting environmental and social impact audits

1. Appendix A - Risk Assessment Templates: Standard templates for documenting risk assessment procedures

2. Appendix B - Audit Program Templates: Standard audit programs for different types of engagements

3. Appendix C - Quality Control Checklists: Detailed checklists for quality control reviews

4. Appendix D - Independence Declaration Forms: Standard forms for declaring independence

5. Appendix E - Engagement Letter Templates: Model engagement letters for different types of audit services

6. Appendix F - Report Templates: Standard formats for various types of audit reports

7. Schedule 1 - Minimum Documentation Requirements: Detailed list of required documentation for different audit phases

8. Schedule 2 - Professional Development Requirements: Specific CPD requirements and acceptable activities

9. Schedule 3 - Quality Indicators: Metrics and indicators for measuring audit quality

10. Schedule 4 - Ethical Scenarios and Guidance: Common ethical dilemmas and recommended approaches