RAR Company
Analytical Review of Trial Balance for Audit Planning
Analytical review of RAR Company's Trial balance
Audit process Plan and identify key balance sheet and Income statement items
Structure of Report
1.0 Audit planning
1.1 Analytical review
1.2 Preliminary judgement of materiality
2.0 First account selected
2.1 Rationale for selection
2.2 Assertion and Explanation
2.3 Recommended audit procedure
3.0 Second account selected
3.1 Rationale for Selection
3.2 Assertion and Explanation
3.3 Recommended Audit Procedure
4.0 Third Account Selected
4.1 Rationale for Selection
4.2 Assertion and explanation
4.3 Recommended audit procedure
5.0 Fourth Account Selected
5.1 Rationale for Selection
5.2 Assertion and explanation
5.3 Recommended audit procedure
6.0 Fifth Account Selected
6.1 Rationale for Selection
6.2 Assertion and explanation
6.3 Recommended audit procedure