WORKING PAPER

CM7 · Disclosure & financial statement checklist

Engagement binder
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AU-C 700Authoritative sources

Audit procedures

4 procedures · 0% completed

Record actual work and the basis for N/A.
CM7.01

Identify applicable framework, entity-specific and industry disclosure requirements.

CM7.02

Complete a current framework-specific disclosure checklist; cross-reference supporting schedules.

CM7.03

Evaluate presentation, consistency and completeness of notes.

CM7.04

Document unresolved omissions and reporting effects.

Conclusion

Preparation & review

Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.

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