PPC Library Template Report

Engagement Letter Generator (20120801) (top)

Template Name	Description
Agreed-Upon Procedures	For engagements to apply agreed-upon procedures under the AICPA attestation standards.
Compilation of Forecast	For engagements to compile a forecast (prospective financial information)
Compilation of Projection	For engagements to compile a projection (prospective financial information)
NTE Examination (AT 101)	For engagements to examine under section AT 101 of the AICPA attestation standards.
NTE Review (AT 101)	For engagements to review under section AT 101 of the AICPA attestation standards.
SSAE No. 15 Examination (Integrated Audit)	For engagements to perform an integrated audit examination of the financial statements and internal control over financial reporting under section AT 501 of the AICPA attestation standards.
Construction Contractors	For audits of construction contractors.
Dealerships	For audits of dealerships.
Financial Institution	For audits of banks, savings institutions, and credit unions.
Financial Institution SSAE No. 15 Examination (Integrated Audit)	For engagements to perform an integrated audit examination of the financial statements and internal control over financial reporting under section AT 501 of the AICPA attestation standards of banks, savings institutions, and credit unions.
Small Business	For audits of small commercial businesses
Program Specific Audit	For program specific audits under OMB Circular A-133.
Single Audit	For single audits of local governments.
Standard	For financial statement audits of local governments.
Yellow Book Audit	For financial audits of local governments under Government Auditing Standards.
Program Specific Audit	For program specific audits under OMB Circular A-133.
Single Audit	For single audits of nonprofit organizations.
Standard	For financial statement audits of nonprofit organizations.
Yellow Book Audit	For financial audits of nonprofit organizations under Government Auditing Standards.
Management Use Only	For engagements to compile financial statements for management use only.
Management Use Only and Third Party Use Financial Statements	For engagements when the accountant compiles interim financial statements for management use only and annual financial statements for 3rd party use.
OCBOA Financial Statements	For engagements to compile financial statements on an other comprehensive basis of accounting (such as cash or tax basis).
Personal Financial Statements	For engagements to compile personal financial statements
Standard Letter	Standard letter for a compilation engagement.
Writeup Services	For engagements in which the accountant may provide a variety of writeup services as well as a compilation
Computer Consulting--Comprehensive Installation	For comprehensive computer consulting engagements involving needs analysis, hardware and software recommendations, implementation services, testing and training.
Computer Consulting--Installation and Training	For computer consulting engagements involving implementation, training, and testing services.
Computer Consulting--Needs Analysis and Selection	For computer consulting engagements involving needs analysis and hardware/software recommendations.
Valuation--Calculation Engagement	For calculation engagements as defined in SSVS No. 1.
Valuation--Litigation Services	For business valuation engagements that also include litigation services.
Valuation--Standard Valuation Engagement	For business valuation engagements that DO NOT include litigation services.
Employee Benefit Plan--Limited Scope	For limited scope audits of employee benefit plans
Employee Benefit Standard	For full-scope audits of employee benefit plans
Homeowners' Associations	For audits of homeowners' associations, including CIRAs
OCBOA Financial Statements	For engagements to review financial statements on an other comprehensive basis of accounting (such as cash or tax basis).
Standard Letter	Standard letter for a review engagement.
C Corporations	For engagements to prepare federal and state income tax returns for a C corporation.
Estate Planning	For engagements to perform estate planning services.
Estate Tax Return	For engagements to prepare estate and inheritance tax returns.
Fiduciary Returns	For engagements to prepare federal and state fiduciary income tax returns.
Form 5500/5500-SF	For engagements to prepare Form 5500, 5500-SF, and related services.
Form 990	For engagements to prepare Form 990.
Gift Tax Return	For engagements to prepare gift tax returns.
Individuals	For engagements to prepare federal and state income tax returns for an individual.
IRS Audit	For engagements to represent clients during IRS audits.
IRS Collection	For engagements to represent clients during IRS collection proceedings.
Partnerships	For engagements to prepare federal and state income tax returns for a partnership.
Represent Client in Estate Tax Exam	For engagements to represent client during an IRS examination of the estate tax return.
S Corporations	For engagements to prepare federal and state income tax returns for a S corporation.
Tax Planning	For engagements to provide tax planning services.

Disclosure Library for Local Governments (20120501) (top)

Template Name	Description
Governmental Disclosure Checklist	Lists the GAAP disclosure requirements for financial statements of a local government and provides a link from each requirement to relevant example disclosures

Disclosure Library for Nonpublic Companies (20130101) (top)

Template Name	Description
Nonpublic Companies Disclosure List	Lists the GAAP disclosure requirements for financial statements of a nonpublic company (organized for profit) and provides a link from each requirement to relevant example disclosures

Disclosure Library for Nonprofit Organizations (20120601) (top)

Template Name	Description
Nonprofit Organization Disclosure Checklist	Lists the GAAP disclosure requirements for financial statements of a nonprofit organization and provides a link from each requirement to relevant example disclosures

Accounting and Reporting for Estates and Trusts (10/12) (20121001) (top)

Template Name	Host	Shareable
APPENDIX 1A: List of Basic Items for Executor to Obtain	Word	No
APPENDIX 1C: Example of Letters Testamentary	Word	No
APPENDIX 4A-2: Model Summary of Account Presentation for an Estate--Drafting Form	Word	No
APPENDIX 4A-4: Model Summary of Account Presentation for a Trust--Drafting Form	Word	No
APPENDIX 5A-1: Engagement Letter--Compilation of GAAP Basis Financial Statements for an Estate or Trust	Word	Yes
APPENDIX 5A-2: Engagement Letter--Compilation of OCBOA Financial Statements for an Estate or Trust	Word	Yes
APPENDIX 5A-3: Engagement Letter--Management-use-only Financial Statements	Word	Yes
APPENDIX 5C-1: Compilation Report	Word	No
APPENDIX 5C-2: Review Report	Word	No
APPENDIX 5C-3: Audit Report (Effective for Audits of Financial Statements for Periods Ending on or After December 15, 2012)	Word	No
APPENDIX 5C-4: Audit Report (Used for Audits of Periods Ending before December 15, 2012)	Word	No
APPENDIX 5C-5: Transmittal Letter from an Accountant Functioning as Trustee, Executor, or Employee	Word	No
APPENDIX 5D: Engagement Acceptance Form--Estates and Trusts	Word	No
APPENDIX 5E: Estates and Trusts Information Form	Word	No
APPENDIX 5F-1: Compilation Procedures, Review, and Approval Form --Estates and Trusts	Word	No
APPENDIX 5F-2: Compilation Procedures, Review, and Approval Form for Management-use-only Financial Statements--Estates and Trusts	Word	No
APPENDIX 5G: Compilation Reporting Checklist--Estates and Trusts	Word	No
APPENDIX 5H: Routing Instructions for Processing Financial Statements--Estates and Trusts	Word	No
APPENDIX 5I: Accounting and Engagement Issues	Word	No
APPENDIX 6A: Executor Checklist	Word	No
APPENDIX 6B: Example Indemnity Agreement	Word	No
APPENDIX 6C: Example Delegation Clause	Word	No
APPENDIX 6D: Meeting with Family to Discuss Administration of Estate	Word	No
APPENDIX 6E: Sample Receipt and Release	Word	No

Audits of Financial Institutions (6/12) (20120601) (top)

Template Name	Host	Shareable
AFI-SP-1.1: Fiduciary Activities (Trust Department) Agreed-upon Procedures Engagement Letter	Word	Yes
AFI-SP-1.2: Fiduciary Activities (Trust Department) Agreed-upon Procedures Engagement Report Drafting Form	Word	Yes
AFI-SP-2.1: Engagement Letter--AT 101 Examination of Internal Control over Financial Reporting for Small Institutions	Word	Yes
AFI-SP-2.2: Engagement Program--AT 101 Examination of Internal Control over Financial Reporting for Small Institutions	Word	No
AFI-SP-2.3: Management Representation Letter--AT 101 Examination of Internal Control over Financial Reporting for Small Institutions	Word	Yes
AFI-SP-3.1: Procedures Checklist--Compliance Attestation Engagement Regarding Federal Student Loan Programs (Standard Engagement)	Word	No
AFI-SP-3.2: Engagement Letter-Compliance Engagement Regarding Federal Student Loan Programs (Standard Engagement)	Word	Yes
AFI-SP-3.3: Planning Form--Compliance Attestation Engagement Regarding Federal Student Loan Programs (Standard Engagement)	Word	No
AFI-SP-3.4: LaRS Summary Worksheet	Excel	No
AFI-SP-3.5: Attribute Sampling Planning and Evaluation Form--Compliance Attestation Examination	Excel	No
AFI-SP-3.6: Test of Controls Form--Compliance Attestation Examination	Word	No
AFI-SP-3.7: Management Representation Letter--Compliance Engagement Regarding Federal Student Loan Programs (Standard Engagement)	Word	Yes
AFI-SP-3.8: Examination Report--Compliance Attestation Engagement Regarding Federal Student Loan Programs (Standard Engagement)	Word	Yes
AFI-SP-3.9: Agreed-upon Procedures Checklist--Compliance Attestation Engagement Regarding Federal Student Loan Programs (Alternative Engagement)	Word	No
AFI-SP-3.10: Engagement Letter--Agreed-upon Procedures Engagement Regarding Federal Student Loan Programs (Alternative Engagement)	Word	Yes
AFI-SP-3.11: Management Representation Letter--Agreed-upon Procedures Engagement Regarding Federal Student Loan Programs (Alternative Engagement)	Word	Yes
AFI-SP-3.12: Agreed-upon Procedures Report--Compliance Attestation Engagement Regarding Federal Student Loan Programs (Alternative Engagement)	Word	Yes
AFI-SP-4.1: Agreed-upon Procedures Planning Form	Word	No
AFI-SP-4.2: Agreed-upon Procedures Engagement Letter (Directors' Examination)	Word	Yes
AFI-SP-4.3: Management Representation Letter (Directors' Examination)	Word	Yes
AFI-SP-4.4: Agreed-upon Procedures Engagement Report Drafting Form (Directors' Examination)	Word	Yes
AFI-SP-4.5: Agreed-upon Procedures Checklist--General Procedures (Directors' Examination and Credit Union Supervisory Committee Audit)	Word	No
AFI-SP-4.6: Agreed-upon Procedures Checklist--Engagement Procedures (Directors' Examination)	Word	No
AFI-SP-4.7: Agreed-upon Procedures Engagement Letter (Credit Union)	Word	Yes
AFI-FP-1: Audit Team Members	Word	No
AFI-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
AFI-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
AFI-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
AFI-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
AFI-CX-2.2: Component Materiality Worksheet	Excel	No
AFI-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
AFI-CX-3.2: Engagement Team Discussion	Word	No
AFI-CX-3.3: Fraud Risk Inquiries Form	Word	No
AFI-CX-3.4: Audit Inquiries Summary Form	Word	No
AFI-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
AFI-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
AFI-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting/Significant Transaction Classes	Word	Yes
AFI-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
AFI-CX-4.3: Walkthrough Documentation Table	Word	Yes
AFI-CX-5: Activity and Entity-level Control Forms	Word	Yes
AFI-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
AFI-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
AFI-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
AFI-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
AFI-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
AFI-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
AFI-CX-5.7: Control Activities Form for Cash, Due from Banks, and Teller Operations	Word	Yes
AFI-CX-5.8: Control Activities Form for Investments, Derivatives, and Interest Income	Word	Yes
AFI-CX-5.9: Control Activities Form for Loans Receivable and Interest Income	Word	Yes
AFI-CX-5.10: Control Activities Form for Foreclosed Assets and Real Estate Investments	Word	Yes
AFI-CX-5.11: Control Activities Form for Premises and Equipment	Word	Yes
AFI-CX-5.12: Control Activities Form for Other Assets	Word	Yes
AFI-CX-5.13: Control Activities Form for Deposit Accounts and Interest Expense	Word	Yes
AFI-CX-5.14: Control Activities Form for Borrowings, Other Liabilities, and Interest Expense	Word	Yes
AFI-CX-5.15: Control Activities Form for Income Taxes	Word	Yes
AFI-CX-5.16: Control Activities Form for Equity and Regulatory Capital	Word	Yes
AFI-CX-5.17: Control Activities Form for Noninterest Income and Expenses	Word	Yes
AFI-CX-6.1: Entity Risk Factors	Word	No
AFI-CX-6.2: Fraud Risk Factors	Word	No
AFI-CX-7.1: Risk Assessment Summary Form	Word	No
AFI-CX-7.2: Inherent Risk Assessment Form	Word	No
AFI-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
AFI-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
AFI-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
AFI-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
AFI-CX-9.2: Ratio Analysis Worksheet	Excel	No
AFI-CX-10.1: Test of Controls Form	Word	No
AFI-CX-10.2: Test of Controls Sampling Planning and Evaluation Form	Excel	No
AFI-CX-10.3: Loan Document Inspection Test of Controls Form	Word	No
AFI-CX-10.4: Test of Controls Sampling Planning and Evaluation Form--AT 501 Internal Control Examination (Integrated Audit)	Excel	No
AFI-CX-11.1: Confirmation Summary Form	Word	No
AFI-CX-11.2: Summary of Confirmation Statistics	Excel	No
AFI-CX-11.3: Checklist for Determining Whether a Contract is a Derivative	Word	No
AFI-CX-11.4: Data Extraction Software Analysis Documentation Form	Word	No
AFI-CX-11.5: Loan Review and Evaluation Form	Word	No
AFI-CX-11.6: Loan Review and Evaluation Form Supplement--Loan Documentation Checklist	Word	No
AFI-CX-11.7: Loan Review and Evaluation Form Supplement--Acquisition, Development, and Construction (ADC) Loans	Word	No
AFI-CX-11.8: Credit Union Loan Review Form	Word	No
AFI-CX-11.9: Borrower (or Guarantor) Financial Information Form	Word	No
AFI-CX-11.10: Loss Percentage Worksheet Aggregate Collection Experience Method	Excel	No
AFI-CX-11.11: Loan Review Summary Form	Word	No
AFI-CX-11.12: Summary of Estimated Allowance for Loan Losses	Excel	No
AFI-CX-11.13: Real Estate Sales Checklist--Full Accrual Method	Word	No
AFI-CX-11.14: Real Estate Sales Checklist--Other Methods	Word	No
AFI-CX-11.15: Buyer's Initial Investment Worksheet	Excel	No
AFI-CX-11.16: Buyer's Continuing Investment Worksheet	Excel	No
AFI-CX-11.17: Installment Method Worksheet	Excel	No
AFI-CX-11.18: Capitalized Interest Worksheet--Total Interest-bearing Liabilities Method	Excel	No
AFI-CX-11.19: Capitalized Interest Worksheet--Direct Debt Method	Excel	No
AFI-CX-11.20: Bad Debt Deduction under the Experience Method Worksheet (For banks and thrifts with total assets of less than $500 million)	Excel	No
AFI-CX-11.21: Thrift Definitional Test Worksheet	Excel	No
AFI-CX-11.22: Fair Value Measurement Worksheet	Word	No
AFI-CX-11.23: Documentation and Analysis of Group Components	Word	No
AFI-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
AFI-CX-12.2: Audit Difference Evaluation Form	Excel	No
AFI-CX-13: Financial Institutions Disclosure Checklist	Word	No
AFI-CX-14: Supervision, Review, and Approval Form	Word	No
AFI-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
AFI-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
AFI-CX-16.1: Going Concern Checklist	Word	No
AFI-CX-16.2: Significant Estimates Identification Checklist	Word	No
AFI-CX-16.3: Concentrations Identification Checklist	Word	No
AFI-CX-16.4: Accounting and Engagement Issues	Word	No
AFI-CX-17.1: Client Billing Information	Word	No
AFI-CX-17.2: Engagement Status Report	Word	No
AFI-CX-17.3: Audit Time Summary	Excel	No
AFI-CX-17.4: Confirmation and Correspondence Control	Excel	No
AFI-CL-1.1: Audit Engagement Letter	Word	Yes
AFI-CL-1.2: Audit Engagement Letter--AT 501 Examination (Integrated Audit)	Word	Yes
AFI-CL-1.3: Engagement Letter Change Order Form	Word	Yes
AFI-CL-1.4: Resignation Letter--Drafting Form	Word	Yes
AFI-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
AFI-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
AFI-CL-2.3: Updating Request for Legal Representation	Word	Yes
AFI-CL-3.1: Management Representation Letter	Word	Yes
AFI-CL-3.2: Management Representation Letter Supplement--AT 501 Examination (Integrated Audit)	Word	Yes
AFI-CL-3.3: Updating Management Representation Letter	Word	Yes
AFI-CL-3.4: Management Representation Letter--for Audits of Periods Ending before December 15, 2012	Word	Yes
AFI-CL-4.1: Communication of Significant Deficiencies	Word	Yes
AFI-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
AFI-CL-4.3: Communication of No Material Weaknesses in Separate Report	Word	Yes
AFI-CL-5.1: Communication with Those Charged with Governance During Planning	Word	Yes
AFI-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
AFI-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
AFI-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
AFI-CL-6.3: Confirmation of Accounts with the Federal Reserve Bank	Word	Yes
AFI-CL-6.4: Confirmation of Clearing Items	Word	Yes
AFI-CL-6.5: Confirmation of Traveler's Checks Held on Consignment	Word	Yes
AFI-CL-7.1: Confirmation of Commercial Loan Receivable--Positive	Word	Yes
AFI-CL-7.2: Confirmation of Installment Loan Receivable--Positive	Word	Yes
AFI-CL-7.3: Confirmation of Mortgage Loan Receivable--Positive	Word	Yes
AFI-CL-7.4: Confirmation of Construction Loan Receivable--Positive	Word	Yes
AFI-CL-7.5: Confirmation of Commercial Loan Receivable--Negative	Word	Yes
AFI-CL-7.6: Confirmation of Installment Loan Receivable--Negative	Word	Yes
AFI-CL-7.7: Confirmation of Mortgage Loan Receivable--Negative	Word	Yes
AFI-CL-7.8: Confirmation of Mortgage Loan Receivable Accompanying Loan Account Statement--Negative	Word	Yes
AFI-CL-7.9: Confirmation of Loan Participations Purchased	Word	Yes
AFI-CL-7.10: Confirmation of Loan Participations Sold	Word	Yes
AFI-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
AFI-CL-8.2: Confirmation of Securities Held by a Broker	Word	Yes
AFI-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
AFI-CL-8.4: Confirmation of Securities Purchased under Agreements to Resell	Word	Yes
AFI-CL-8.5: Confirmation of Securities Sold under Agreements to Repurchase	Word	Yes
AFI-CL-10.1: Accounts Payable Confirmation	Word	Yes
AFI-CL-10.2: Confirmation of Borrowings	Word	Yes
AFI-CL-10.3: Confirmation of Mortgage Debt	Word	Yes
AFI-CL-10.4: Confirmation of Compensating Balances	Word	Yes
AFI-CL-10.5: Confirmation of Line of Credit	Word	Yes
AFI-CL-10.6: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
AFI-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
AFI-CL-11.2: Request for Plan Asset Information-Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
AFI-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
AFI-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
AFI-CL-12.3: Confirmation of Lease Agreement	Word	Yes
AFI-CL-12.4: Related Party Confirmation	Word	Yes
AFI-CL-12.5: Registrar or Transfer Agent Confirmation	Word	Yes
AFI-CL-12.6: Loan Servicing Letter Drafting Form	Word	Yes
AFI-CL-12.7: Letter to Regulator	Word	Yes
AFI-CL-12.8: Letter to Client About Regulator Access to Audit Documentation	Word	Yes
AFI-CL-12.9: Data Request Letter	Word	Yes
AFI-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
AFI-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
AFI-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
AFI-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
AFI-CL-13.5: Letter from Predecessor Auditor to Regulators Regarding Termination of Auditors	Word	Yes
AFI-CL-13.6: Letter from Successor Auditor to Board of Directors or Audit Committee	Word	Yes
AFI-CL-13.7: Letter from Financial Institution to Regulators for Change of Auditors	Word	Yes
AFI-CL-13.8: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
AFI-CL-13.9: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
AFI-CL-14.1: Request for Representations from Other Auditor Who Audits the Financial Statements of a Subsidiary, Division, or Branch--Periods Ending before December 15, 2012	Word	Yes
AFI-CL-14.2: Letter from Principal Auditor to Other Auditors Regarding Related Parties--Periods Ending before December 15, 2012	Word	Yes
AFI-CL-14.3: Inquiry of Group Auditor by Component Auditor	Word	Yes
AFI-CL-14.4: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
AFI-CL-14.5: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Non-group Financial Statements	Word	Yes
AFI-CL-14.6: Request for Representations from Component Auditor When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
AFI-CL-14.7: Request for Representations from Component Auditor When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
AFI-CL-14.8: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
AFI-CL-14.9: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
AFI-CL-15.1: Confirmation of Demand Deposit and Savings Account--Positive	Word	Yes
AFI-CL-15.2: Confirmation of Certificate of Deposit--Positive	Word	Yes
AFI-CL-15.3: Confirmation of Demand Deposit and Savings Account--Negative	Word	Yes
AFI-CL-15.4: Confirmation of Demand Deposit and Savings Account Accompanying Account Statement--Negative	Word	Yes
AFI-CL-15.5: Confirmation of Certificate of Deposit--Negative	Word	Yes
AFI-CL-15.6: Confirmation of Public Funds Deposited in the Institution	Word	Yes
AFI-CL-16.1: Confirmation of Federal Funds Sold	Word	Yes
AFI-CL-16.2: Confirmation of Federal Funds Purchased	Word	Yes
AFI-AP-1: Audit Program for General Planning Procedures	Word	No
AFI-AP-1A: Other General Planning Procedures	Word	No
AFI-AP-2: Audit Program for General Auditing and Completion Procedures	Word	No
AFI-AP-2A: Other General Auditing and Completion Procedures	Word	No
AFI-AP-3: Audit Program for Cash and Due from Banks	Word	No
AFI-AP-4: Audit Program for Investments and Derivatives, Interest Income, and Accrued Interest Receivable	Word	No
AFI-AP-4A: Other Audit Procedures for Investments and Derivatives, Interest Income, and Accrued Interest Receivable	Word	No
AFI-AP-5: Audit Program for Loans Receivable, Interest Income, and Accrued Interest Receivable	Word	No
AFI-AP-5A: Other Audit Procedures for Loans Receivable, Interest Income, and Accrued Interest Receivable	Word	No
AFI-AP-6: Audit Program for Foreclosed Assets and Real Estate Investments	Word	No
AFI-AP-6A: Other Audit Procedures for Foreclosed Assets and Real Estate Investments	Word	No
AFI-AP-7: Audit Program for Premises and Equipment	Word	No
AFI-AP-7A: Other Audit Procedures for Premises and Equipment	Word	No
AFI-AP-8: Audit Program for Other Assets	Word	No
AFI-AP-8A: Other Audit Procedures for Other Assets	Word	No
AFI-AP-9: Audit Program for Deposit Accounts, Interest Expense, and Accrued Interest Payable	Word	No
AFI-AP-9A: Other Audit Procedures for Deposit Accounts, Interest Expense, and Accrued Interest Payable	Word	No
AFI-AP-10: Audit Program for Borrowings, Other Liabilities, and Interest Expense	Word	No
AFI-AP-10A: Other Audit Procedures for Borrowings, Other Liabilities, and Interest Expense	Word	No
AFI-AP-11: Audit Program for Income Taxes	Word	No
AFI-AP-12: Audit Program for Equity and Regulatory Capital	Word	No
AFI-AP-12A: Other Audit Procedures for Equity and Regulatory Capital	Word	No
AFI-AP-13: Audit Program for Noninterest Income and Expenses	Word	No
AFI-AP-13A: Other Audit Procedures for Noninterest Income and Expenses	Word	No
AFI-AP-14: Audit Program for Internal Control--AT 501 Examination (Integrated Audit)	Word	No
AFI-AP-14A: Other Audit Procedures for Internal Control--AT 501 Examination (Integrated Audit)	Word	No
AFI-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
AFI-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
AFI-IA-3: Additional Audit Procedures for Cash and Due from Banks Beginning Balance in Initial Audit	Word	No
AFI-IA-4: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
AFI-IA-5: Additional Audit Procedures for Loans Receivable Beginning Balance in Initial Audit	Word	No
AFI-IA-6: Additional Audit Procedures for Foreclosed Assets and Real Estate Investments Beginning Balance in Initial Audit	Word	No
AFI-IA-7: Additional Audit Procedures for Premises and Equipment Beginning Balance in Initial Audit	Word	No
AFI-IA-8: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
AFI-IA-9: Additional Audit Procedures for Deposit Accounts Beginning Balance in Initial Audit	Word	No
AFI-IA-10: Additional Audit Procedures for Borrowings and Other Liabilities Beginning Balance in Initial Audit	Word	No
AFI-IA-11: Additional Audit Procedures for Income Taxes Beginning Balance in Initial Audit	Word	No
AFI-IA-12: Additional Audit Procedures for Equity and Regulatory Capital Beginning Balance in Initial Audit	Word	No

Audits of Local Governments (2/12) (20120201) (top)

Core Package

Template Name	Host	Shareable
APPENDIX 11A-1: Report on Basic Financial Statements Accompanied by Required Supplementary Information, Supplementary Information, and Other Information	Word	No
APPENDIX 11A-2: Component Units Are Omitted--Separate Entity Financial Statements Have Been Issued	Word	No
APPENDIX 11A-3: Component Units Are Omitted--Separate Entity Financial Statements Are Not Issued	Word	No
APPENDIX 11A-4: Report on General Fund's Statements	Word	No
APPENDIX 11A-5: Report on Enterprise Fund's Statements	Word	No
APPENDIX 11A-6: Report on Financial Statements of a Department or Agency	Word	No
APPENDIX 11A-7: Report on Summary Financial Information	Word	No
APPENDIX 11A-8: Report on Summary Financial Information--Inconsistent with Specified Criteria	Word	No
APPENDIX 11B-1: Qualified Opinion on Major Governmental Funds Due to GAAP Departure	Word	No
APPENDIX 11B-2: Adverse Opinion on Governmental Activities Due to Omission of General Infrastructure Assets	Word	No
APPENDIX 11B-3: Adverse Opinion on Opinion Unit Because of Omission of Major Fund	Word	No
APPENDIX 11B-4: Adverse Opinion on Financial Statements Taken as a Whole	Word	No
APPENDIX 11C-1: Scope Limitation--Qualified Opinion on Basic Financial Statements Because of One Unaudited Component Unit	Word	No
APPENDIX 11C-2: Part of Audit Performed by Other Auditor--Unqualified Opinion on Basic Financial Statements with RSI, SI and OI and Reference to Another Auditor	Word	No
APPENDIX 11D-1: Report on Regulatory Basis Financial Statements Used Solely for Regulatory Filing	Word	No
APPENDIX 11D-2: Report on Regulatory Basis Financial Statements That Are Not Limited to Use in Regulatory Filing	Word	No
APPENDIX 11D-3: Report on Modified Cash Basis Financial Statements	Word	No
APPENDIX 11E: Standard Report on Financial Statements Issued in Accordance with Government Auditing Standards or in a Single Audit	Word	No
APPENDIX 11F-1: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--No Mat Weaknesses, Sig Deficiencies, or Rptable Instances of Noncompliance or Other Matters Identified	Word	No
APPENDIX 11F-2: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters with Sig Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified, but No Mat Weaknesses Identified	Word	No
APPENDIX 11F-3: Gov Auditing Stds Rpt on IC Over Financial Rpting and on Compliance and Other Matters with Mat Weaknesses and Sig Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified	Word	No
APPENDIX 11F-4: GAS Rpt on IC over Financial Rpting and on Compl and Other Matters--No Mat Weaks, Sig Def, or Rptable Instances of Noncompl or Other Matters Identified (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11F-5: GAS Rpt on IC over Financial Rpting and on Compl and Other Matters--Sig Def and Rptable Instances of Noncompliance, and Other Matters Identified, but No Mat Weak Identified (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11F-6: GAS Rpt on IC over Financial Rpting and on Compl and Other Matters with Mat Weaks and Sig Defs and Rptable Instances of Noncompl, and Other Matters Identified (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 11G-1: OMB Circular A-133 Report on Compliance and Internal Control Over Compliance--with Unqualified Opinion on Compliance; No Material Weaknesses or Significant Deficiencies	Word	No
APPENDIX 11G-2: OMB Circular A-133 Report on Compliance and Internal Control over Compliance--with Qualified Opinion on Compliance; Material Weaknesses and Significant Deficiencies	Word	No
APPENDIX 11G-3: Interim Communication of Control Deficiencies for Participants in the OMB Single Audit Pilot Project	Word	No
APPENDIX 11G-4: Interim Communication of Control Deficiencies for Entities That Are Not Participants in the OMB Single Audit Pilot Project	Word	No
APPENDIX 11G-5: OMB Circular A-133 Rpt on Compl and IC over Compl--with Unqual Op on Compl; No Mat Weak or Sig Def (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11G-6: OMB Circular A-133 Rpt on Compl and IC over Compl--with Qual Op on Compl; Mat Weaks and Sig Defs (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11H-1: Work Program for Auditor's Association with Municipal Debt Issuances	Word	No
APPENDIX 11H-2: Engagement Letter--Applying Agreed-upon Procedures for Municipal Debt Issuances	Word	No
APPENDIX 11H-3: Representation Letter--Applying Agreed-upon Procedures for Municipal Debt Issuances	Word	No
APPENDIX 11H-4: Report on Applying Agreed-upon Procedures for Municipal Debt Issuances	Word	No
APPENDIX 11H-5: Underwriter Representation for a Comfort Letter	Word	No
APPENDIX 11H-6: Comfort Letter for Municipal Debt Issuance	Word	No
APPENDIX 11I-1: Report on Basic Financial Statements Accompanied by Required Supp Info, Supp Info, and Other Info (used for audits of periods ending on or after Dec 15, 2012)	Word	No
APPENDIX 11I-2: Qualified Opinion on General Fund Due to GAAP Departure (used for audits of periods ending on or after December 15, 2012)	Word	No
APPENDIX 11I-3: Standard Report on Financial Statements and on the Supp Schedule of Expenditures of Fed Awards Issued in Accordance with GAS or in a Single Audit (on or after 12-15-12)	Word	No
ALG-FP-1: Audit Team Members	Word	No
ALG-CL-1.1: Audit Engagement Letter--Standard	Word	Yes
ALG-CL-1.2: Audit Engagement Letter--Single Audit	Word	Yes
ALG-CL-1.3: Audit Engagement Letter--Yellow Book	Word	Yes
ALG-CL-1.4: Resignation Letter	Word	Yes
ALG-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
ALG-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
ALG-CL-2.3: Updating Request for Legal Representation	Word	Yes
ALG-CL-3.1: Management Representation Letter--Periods Ending Before December 15, 2012	Word	Yes
ALG-CL-3.2: Summary of Audit Differences	Word	Yes
ALG-CL-3.3: Updating Management Representation Letter	Word	Yes
ALG-CL-3.4: Minutes Representation Letter	Word	Yes
ALG-CL-3.5: Management Representation Letter--Periods Ending on or after December 15, 2012	Word	Yes
ALG-CL-4.1: Communication of Significant Deficiencies	Word	Yes
ALG-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
ALG-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
ALG-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
ALG-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
ALG-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
ALG-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
ALG-CL-6.3: Confirmation of Authorized Signatories	Word	Yes
ALG-CL-7.1: Positive Accounts Receivable Confirmation	Word	Yes
ALG-CL-7.2: Negative Accounts Receivable Confirmation	Word	Yes
ALG-CL-7.3: Confirmation of Grant Entitlements and Drawdowns	Word	Yes
ALG-CL-7.4: Confirmation of Grant or Contract Payments and Receivables	Word	Yes
ALG-CL-7.5: Confirmation of Note Receivable	Word	Yes
ALG-CL-7.6: Confirmation of Property Taxes Receivable	Word	Yes
ALG-CL-7.7: Positive Confirmation of Property Tax Revenue	Word	Yes
ALG-CL-7.8: Negative Confirmation of Property Tax Revenue	Word	Yes
ALG-CL-7.9: Confirmation of Assessed Valuation of Property Tax Roll	Word	Yes
ALG-CL-7.10: Confirmation of Current or Delinquent Tax Roll Maintained by Another Agency	Word	Yes
ALG-CL-7.11: Confirmation of Franchise Tax Revenue	Word	Yes
ALG-CL-7.12: Confirmation of Sales Tax Revenue	Word	Yes
ALG-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
ALG-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
ALG-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
ALG-CL-8.4: Confirmation of Repurchase, Reverse Repurchase, or Securities Lending Agreements	Word	Yes
ALG-CL-8.5: Confirmation of Deposit Collateral	Word	Yes
ALG-CL-10.1: Accounts Payable Confirmation	Word	Yes
ALG-CL-10.2: Note Payable Confirmation	Word	Yes
ALG-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
ALG-CL-10.4: Confirmation of Bonds Outstanding	Word	Yes
ALG-CL-10.5: Confirmation of Compensating Balances	Word	Yes
ALG-CL-10.6: Confirmation of Line of Credit	Word	Yes
ALG-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
ALG-CL-11.1: Request for Information--Single-employer and Agent Multiple-employer Defined Benefit Pension Plans	Word	Yes
ALG-CL-11.2: Request for Information--Cost-sharing Multiple-employer Defined Benefit Pension Plans	Word	Yes
ALG-CL-11.3: Request for Information--Single-employer and Agent Multiple-employer Other Postemployment Benefits Plans	Word	Yes
ALG-CL-11.4: Request for Information--Cost-sharing Multiple-employer Defined Benefit Other Postemployment Benefits Plans	Word	Yes
ALG-CL-12.1: Confirmation of Utility Purchases	Word	Yes
ALG-CL-12.2: Confirmation of Insurance Coverage	Word	Yes
ALG-CL-12.3: Confirmation of Lease Agreement	Word	Yes
ALG-CL-12.4: Related Party Questionnaire	Word	Yes
ALG-CL-12.5: Single Audit Letter to Regulator	Word	Yes
ALG-CL-12.6: Letter to Client about Regulator Access to Audit Documentation	Word	Yes
ALG-CL-12.7: Request for Service Auditor's Report	Word	Yes
ALG-CL-12.8: External Peer Review Report Transmittal Letter	Word	Yes
ALG-CL-12.9: Data Request Letter	Word	Yes
ALG-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
ALG-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
ALG-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
ALG-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
ALG-CL-13.5: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
ALG-CL-14.1: Request for Representations from Other Auditor--Periods Ending Before December 15, 2012	Word	Yes
ALG-CL-14.2: Inquiry of Principal Auditor by Other Auditor	Word	Yes
ALG-CL-14.3: Principal Auditor's Response to Inquiries from Other Auditor	Word	Yes
ALG-CL-14.4: Letter from Principal Auditor to Other Auditors Regarding Related Parties--Periods Ending Before December 15, 2012	Word	Yes
ALG-CL-14.5: Request for Representations from Component Auditor When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
ALG-CL-14.6: Request for Representations from Component Auditor When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
ALG-CL-14.7: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
ALG-CL-14.8: Letter of Instructions from Group Auditor to Component Aduitors When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
ALG-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
ALG-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
ALG-CX-1.1.1: Engagement Acceptance Form--Component Unit	Word	No
ALG-CX-1.1.2: Evaluating Potential Component Units' Inclusion in Reporting Entity under GASBS No. 14 as Amended by GASBS No. 39	Word	No
ALG-CX-1.1.3: Evaluating Potential Component Units' Inclusion in Reporting Entity under GASBS No. 14 as Amended by GASBS No. 61	Word	No
ALG-CX-1.2: ET Interpretations 101-3 and 101-10 Documentation Form	Word	No
ALG-CX-1.3: Effect of Nonaudit Services on Independence--Government Auditing Standards, July 2007 Revision	Word	No
ALG-CX-1.4: Effect of Personal and External Impairments on Independence--Government Auditing Standards, July 2007 Revision	Word	No
ALG-CX-1.5: Continuing Professional Education Documentation Form	Word	No
ALG-CX-1.6: Single Audit and Major Program Determination Worksheet	Excel	No
ALG-CX-1.7: Low-risk Federal Program Determination Worksheet	Word	No
ALG-CX-1.8: High-risk Federal Program Determination Worksheet	Word	No
ALG-CX-1.9: Determining Whether an Entity Is a Government Entity	Word	No
ALG-CX-1.10: Evaluating Independence--Government Auditing Standards, 2011 Revision	Word	No
ALG-CX-2.1: Materiality Worksheet for Planning Purposes	Excel	No
ALG-CX-2.2: Planning Materiality--Federal Award Programs	Excel	No
ALG-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
ALG-CX-3.2: Engagement Team Discussion	Word	No
ALG-CX-3.3: Fraud Risk Inquiries Form	Word	No
ALG-CX-3.4: Audit Inquiries Summary Form	Word	No
ALG-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
ALG-CX-4.2: Financial Reporting System Documentation Form	Word	Yes
ALG-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting and Significant Transaction Classes	Word	Yes
ALG-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
ALG-CX-4.3: Walkthrough Documentation Table	Word	Yes
ALG-CX-4.4: Internal Control System--Federal Award Programs	Word	No
ALG-CX-5: Activity and Entity-level Control Forms	Word	Yes
ALG-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
ALG-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
ALG-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
ALG-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
ALG-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
ALG-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
ALG-CX-5.7: Control Activities Form for Cash	Word	Yes
ALG-CX-5.8: Control Activities Form for Investments and Derivative Instruments	Word	Yes
ALG-CX-5.9: Control Activities Form for Revenues, Receivables, and Receipts--Governmental Funds	Word	Yes
ALG-CX-5.10: Control Activities Form for Sales and Service Revenue and Receivables--Proprietary Funds	Word	Yes
ALG-CX-5.11: Control Activities Form for Expenditures (Expenses) for Goods and Services and Accounts Payable and Other Liabilities	Word	Yes
ALG-CX-5.12: Control Activities Form for Payroll and Related Liabilities	Word	Yes
ALG-CX-5.13: Control Activities Form for Inventories	Word	Yes
ALG-CX-5.14: Control Activities Form for Capital Assets and Expenditures	Word	Yes
ALG-CX-5.15: Control Activities Form for Debt and Debt Service Expenditures	Word	Yes
ALG-CX-5.16: Control Activities Form for Equity and Financial Statement Reconciliations	Word	Yes
ALG-CX-5.17: Control Activities Form for Self-insurance	Word	Yes
ALG-CX-5.18: Control Activities Form for Municipal Solid Waste Landfills	Word	Yes
ALG-CX-5.19: Control Activities Form for Grant and Similar Programs	Word	Yes
ALG-CX-6.1: Entity Risk Factors	Word	No
ALG-CX-6.2: Fraud Risk Factors	Word	No
ALG-CX-7.1: Risk Assessment Summary Form	Word	No
ALG-CX-7.2: Inherent Risk Assessment Form	Word	No
ALG-CX-7.3: Risk of Material Noncompliance Assessment Worksheet--Federal Award Programs	Word	No
ALG-CX-7.4: Inherent Risk of Noncompliance Assessment Form--Federal Award Programs	Word	No
ALG-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
ALG-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
ALG-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
ALG-CX-8.4: Planning Worksheet to Determine Extent of Substantive Procedures--Federal Award Programs	Excel	No
ALG-CX-8.5: Tests of Compliance--Sampling Planning and Evaluation Form for Federal Award Programs	Word	No
ALG-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
ALG-CX-9.2: Ratio Analysis Worksheet	Excel	No
ALG-CX-10.1: Test of Controls Form	Word	No
ALG-CX-10.2: Tests of Controls--Sampling Planning and Evaluation Form	Excel	No
ALG-CX-10.3: Tests of Controls--Sampling Form for Federal Award Programs	Excel	No
ALG-CX-11.1: Confirmation Summary Form	Excel	No
ALG-CX-11.2: Accounts Receivable Statistics Form	Excel	Yes
ALG-CX-11.3: Data Extraction Software Analysis Documentation Form	Word	No
ALG-CX-11.4: Financial Assurance for Municipal Solid Waste Landfills	Excel	No
ALG-CX-11.5: Documentation and Analysis of Group Components	Word	No
ALG-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
ALG-CX-12.2: Audit Difference Evaluation Form	Excel	No
ALG-CX-12.3: Noncompliance Evaluation Form--Federal Award Programs	Excel	No
ALG-CX-13.1: Governmental Disclosure Checklist	Word	No
ALG-CX-13.2: Additional Disclosures for External Investment Pools	Word	No
ALG-CX-13.3: Additional Disclosures for Public Entity Risk Pools	Word	No
ALG-CX-13.4: Disclosure Checklist for the Schedule of Expenditures of Federal Awards	Word	No
ALG-CX-14.1: Supervision, Review, and Approval Form	Word	No
ALG-CX-14.2: Audit Documentation Checklist--For Periods Ending Before December 15, 2012	Word	No
ALG-CX-14.3: Audit Documentation Checklist--For Periods Ending On or After December 15, 2012	Word	No
ALG-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
ALG-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
ALG-CX-15.3: Audit Finding Development Worksheet--Federal Award Programs	Word	No
ALG-CX-16.1: Going Concern Checklist	Word	No
ALG-CX-16.2: Accounting and Engagement Issues	Word	No
ALG-CX-16.3: Data Collection Form and Single Audit Reporting Package Worksheet	Word	No
ALG-CX-16.4: Yellow Book or Single Audit Report Checklist	Word	No
ALG-CX-17.1: Client Billing Information	Word	No
ALG-CX-17.2: Engagement Status Report	Word	No
ALG-CX-17.3: Time Budget and Status Form	Excel	No
ALG-CX-17.4: Individual Time Summary	Excel	No
ALG-CX-17.5: Workpaper Index for a Governmental Audit	Word	No
ALG-AP-1: Audit Program for General Planning Procedures	Word	No
ALG-AP-1A: Other General Planning Procedures	Word	No
ALG-AP-2: Audit Program for General Auditing and Completion Procedures	Word	No
ALG-AP-2A: Other General Auditing and Completion Procedures	Word	No
ALG-AP-3: Audit Program for Federal Award Programs--General Procedures	Word	No
ALG-AP-4: Audit Program for Minutes, Contracts, Ordinances, and Laws	Word	No
ALG-AP-5: Audit Program for Cash	Word	No
ALG-AP-6: Audit Program for Investments and Derivative Instruments	Word	No
ALG-AP-6A: Other Audit Procedures for Investments and Derivative Instruments	Word	No
ALG-AP-7: Audit Program for Revenue, Receivables, and Receipts--Governmental Funds	Word	No
ALG-AP-7A: Other Audit Procedures for Revenue, Receivables, and Receipts--Governmental Funds	Word	No
ALG-AP-8: Audit Program for Sales and Service Revenue and Receivables--Proprietary Funds	Word	No
ALG-AP-8A: Other Audit Procedures for Sales and Service Revenue and Receivables--Proprietary Funds	Word	No
ALG-AP-9: Audit Program for Expenditures/Expenses for Goods and Services and Accounts Payable and Other Liabilities	Word	No
ALG-AP-9A: Other Audit Procedures for Expenditures/Expenses for Goods and Services and Accounts Payable and Other Liabilities	Word	No
ALG-AP-10: Audit Program for Payroll and Related Liabilities	Word	No
ALG-AP-10A: Other Audit Procedures for Payroll and Related Liabilities	Word	No
ALG-AP-11: Audit Program for Inventories	Word	No
ALG-AP-12: Audit Program for Capital Assets and Expenditures	Word	No
ALG-AP-12A: Other Audit Procedures for Capital Assets and Expenditures	Word	No
ALG-AP-13: Audit Program for Debt and Debt Service Expenditures	Word	No
ALG-AP-13A: Other Audit Procedures for Debt and Debt Service Expenditures	Word	No
ALG-AP-14: Audit Program for Equity and Financial Statement Reconciliations	Word	No
ALG-AP-15: Audit Program for Insurance and Self-insurance	Word	No
ALG-AP-15A: Other Audit Procedures for Insurance and Self-insurance	Word	No
ALG-AP-16: Audit Program for Municipal Solid Waste Landfills	Word	No
ALG-AP-17: Audit Program for Grant and Similar Programs	Word	No
ALG-AP-17A: Other Audit Procedures for Grant and Similar Programs	Word	No
ALG-AP-18: Audit Program for the Schedule of Expenditures of Federal Awards	Word	No
ALG-AP-19: Audit Program for Federal Award Programs Not Included in the Compliance Supplement	Word	No

Specified Risk

Template Name	Host	Shareable
APPENDIX 11A-1: Report on Basic Financial Statements Accompanied by Required Supplementary Information, Supplementary Information, and Other Information	Word	No
APPENDIX 11E: Standard Report on Financial Statements Issued in Accordance with Government Auditing Standards or in a Single Audit	Word	No
APPENDIX 11F-1: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--No Mat Weaknesses, Sig Deficiencies, or Rptable Instances of Noncompliance or Other Matters Identified	Word	No
APPENDIX 11F-2: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters with Sig Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified, but No Mat Weaknesses Identified	Word	No
APPENDIX 11F-3: Gov Auditing Stds Rpt on IC Over Financial Rpting and on Compliance and Other Matters with Mat Weaknesses and Sig Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified	Word	No
APPENDIX 11F-4: GAS Rpt on IC over Financial Rpting and on Compl and Other Matters--No Mat Weaks, Sig Def, or Rptable Instances of Noncompl or Other Matters Identified (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11F-5: GAS Rpt on IC over Financial Rpting and on Compl and Other Matters--Sig Def and Rptable Instances of Noncompliance, and Other Matters Identified, but No Mat Weak Identified (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11F-6: GAS Rpt on IC over Financial Rpting and on Compl and Other Matters with Mat Weaks and Sig Defs and Rptable Instances of Noncompl, and Other Matters Identified (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 11G-5: OMB Circular A-133 Rpt on Compl and IC over Compl--with Unqual Op on Compl; No Mat Weak or Sig Def (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11G-6: OMB Circular A-133 Rpt on Compl and IC over Compl--with Qual Op on Compl; Mat Weaks and Sig Defs (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 11I-1: Report on Basic Financial Statements Accompanied by Required Supp Info, Supp Info, and Other Info (used for audits of periods ending on or after Dec 15, 2012)	Word	No
APPENDIX 11I-2: Qualified Opinion on General Fund Due to GAAP Departure (used for audits of periods ending on or after December 15, 2012)	Word	No
APPENDIX 11I-3: Standard Report on Financial Statements and on the Supp Schedule of Expenditures of Fed Awards Issued in Accordance with GAS or in a Single Audit (on or after 12-15-12)	Word	No
ALG-FP-1: Audit Team Members	Word	No
ALG-CL-1.3: Audit Engagement Letter--Yellow Book	Word	Yes
ALG-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
ALG-CL-3.1: Management Representation Letter--Periods Ending Before December 15, 2012	Word	Yes
ALG-CL-3.2: Summary of Audit Differences	Word	Yes
ALG-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
ALG-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
ALG-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
ALG-CL-7.1: Positive Accounts Receivable Confirmation	Word	Yes
ALG-CL-7.6: Confirmation of Property Taxes Receivable	Word	Yes
ALG-CL-7.7: Positive Confirmation of Property Tax Revenue	Word	Yes
ALG-CL-7.9: Confirmation of Assessed Valuation of Property Tax Roll	Word	Yes
ALG-CL-7.10: Confirmation of Current or Delinquent Tax Roll Maintained by Another Agency	Word	Yes
ALG-CL-7.11: Confirmation of Franchise Tax Revenue	Word	Yes
ALG-CL-7.12: Confirmation of Sales Tax Revenue	Word	Yes
ALG-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
ALG-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
ALG-CL-8.5: Confirmation of Deposit Collateral	Word	Yes
ALG-CL-10.2: Note Payable Confirmation	Word	Yes
ALG-CL-10.4: Confirmation of Bonds Outstanding	Word	Yes
ALG-CL-10.5: Confirmation of Compensating Balances	Word	Yes
ALG-CL-10.6: Confirmation of Line of Credit	Word	Yes
ALG-CL-11.1: Request for Information--Single-employer and Agent Multiple-employer Defined Benefit Pension Plans	Word	Yes
ALG-CL-11.2: Request for Information--Cost-sharing Multiple-employer Defined Benefit Pension Plans	Word	Yes
ALG-CL-11.3: Request for Information--Single-employer and Agent Multiple-employer Other Postemployment Benefits Plans	Word	Yes
ALG-CL-11.4: Request for Information--Cost-sharing Multiple-employer Defined Benefit Other Postemployment Benefits Plans	Word	Yes
ALG-CL-12.1: Confirmation of Utility Purchases	Word	Yes
ALG-CL-12.4: Related Party Questionnaire	Word	Yes
ALG-CL-12.8: External Peer Review Report Transmittal Letter	Word	Yes
ALG-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
ALG-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
ALG-CX-1.5: Continuing Professional Education Documentation Form	Word	No
ALG-CX-2.1: Materiality Worksheet for Planning Purposes	Excel	No
ALG-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
ALG-CX-3.2: Engagement Team Discussion	Word	No
ALG-CX-3.3: Fraud Risk Inquiries Form	Word	No
ALG-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
ALG-CX-4.2: Financial Reporting System Documentation Form	Word	Yes
ALG-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting and Significant Transaction Classes	Word	Yes
ALG-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
ALG-CX-4.3: Walkthrough Documentation Table	Word	Yes
ALG-CX-5: Activity and Entity-level Control Forms	Word	Yes
ALG-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
ALG-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
ALG-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
ALG-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
ALG-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
ALG-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
ALG-CX-6.1: Entity Risk Factors	Word	No
ALG-CX-6.2: Fraud Risk Factors	Word	No
ALG-CX-7.1: Risk Assessment Summary Form	Word	No
ALG-CX-7.2: Inherent Risk Assessment Form	Word	No
ALG-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
ALG-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
ALG-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
ALG-CX-11.1: Confirmation Summary Form	Excel	No
ALG-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
ALG-CX-12.2: Audit Difference Evaluation Form	Excel	No
ALG-CX-13.1: Governmental Disclosure Checklist	Word	No
ALG-CX-14.1: Supervision, Review, and Approval Form	Word	No
ALG-CX-14.3: Audit Documentation Checklist--For Periods Ending On or After December 15, 2012	Word	No
ALG-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
ALG-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
ALG-CX-16.1: Going Concern Checklist	Word	No
ALG-CX-16.2: Accounting and Engagement Issues	Word	No
ALG-CX-17.5: Workpaper Index for a Governmental Audit	Word	No
ALG-AP-1-s: Audit Program for General Planning Procedures	Word	No
ALG-AP-2-s: Audit Program for General Auditing and Completion Procedures	Word	No
ALG-AP-2A-s: Other General Auditing and Completion Procedures	Word	No
ALG-AP-4-s: Audit Program for Minutes, Contracts, Ordinances, and Laws	Word	No
ALG-AP-5-s: Audit Program for Cash	Word	No
ALG-AP-6-s: Audit Program for Investments and Derivative Instruments	Word	No
ALG-AP-7-s: Audit Program for Revenue, Receivables, and Receipts--Governmental Funds	Word	No
ALG-AP-8-s: Audit Program for Sales and Service Revenue and Receivables--Proprietary Funds	Word	No
ALG-AP-9-s: Audit Program for Expenditures/Expenses for Goods and Services and Accounts Payable and Other Liabilities	Word	No
ALG-AP-10-s: Audit Program for Payroll and Related Liabilities	Word	No
ALG-AP-11-s: Audit Program for Inventories	Word	No
ALG-AP-12-s: Audit Program for Capital Assets and Expenditures	Word	No
ALG-AP-13-s: Audit Program for Debt and Debt Service Expenditures	Word	No
ALG-AP-14-s: Audit Program for Equity and Financial Statement Reconciliations	Word	No
ALG-AP-15-s: Audit Program for Insurance and Self-insurance	Word	No
ALG-AP-17-s: Audit Program for Grant and Similar Programs	Word	No

Real Estate (8/12) (20120801) (top)

Template Name	Host	Shareable
APPENDIX 12A: Annual Statement on the Alternative Cost Method	Word	No
APPENDIX 12G: Electing to Capitalize Carrying Charges	Word	No
APPENDIX 12I: Construction Contractor's Tax Return Preparation Checklist	Word	No
APPENDIX 12J: Percentage-of-completion Calculation Workpaper	Excel	No
APPENDIX 13C: Adopting the Recurring Item Method for Certain Expenses	Word	No
APPENDIX 13D: Ratable Accrual of Real Property Taxes	Word	No
APPENDIX 13F: Reducing Depreciable Asset Basis First for Excluded Debt Discharge Income	Word	No
APPENDIX 13G: Consent to Treat a Partnership Interest as Depreciable Property	Word	No
APPENDIX 14A: Worksheet for Determining Amount at Risk	Excel	No
APPENDIX 14B: Grouping Activities for the Passive Loss Rules	Word	No
APPENDIX 14C: Electing out of the Self-charged Interest Rules	Word	No
APPENDIX 14E: Form 1065, Schedule K-1 Attachment Reporting By-activity Information Needed to Comply with Passive Loss Rules	Word	No
APPENDIX 14F: Form 1120S, Schedule K-1 Attachment Reporting By-activity Information Needed to Comply with Passive Loss Rules	Word	No
APPENDIX 14G: Activity Log	Word	No
APPENDIX 14I: Client Letter on Impact of PAL Rules on Rental Property Ownership	Word	Yes
APPENDIX 15A: Worksheet for Like-kind Exchanges	Excel	No
APPENDIX 15B: Recapture of Net IRC Sec. 1231 Losses	Excel	No
APPENDIX 15D: Gain on Repossession of Real Property and Basis of Repossessed Real Property	Excel	No
APPENDIX 15E: Dealers in Timeshares and Residential Lots Reporting Sales under the Installment Method	Word	No
APPENDIX 15F: Reporting Original Issue Discount (OID) Using the Cash Method	Word	No
APPENDIX 15G: Treating All Interest on a Debt Instrument as OID	Word	No
APPENDIX 15H: Deferring Gain from Involuntary Conversions	Word	No
APPENDIX 15I: Deducting Disaster Losses in Previous Tax Year	Word	No
APPENDIX 15J: Qualified Appraisal Requirements	Word	No
APPENDIX 16G: Changing to the Straight-line Method of Depreciation	Word	No
APPENDIX 16H: Electing the Alternative Minimum Tax (AMT) Depreciation Method for Regular Tax	Word	No
APPENDIX 16I: Using Straight-line in Lieu of MACRS Depreciation	Word	No
APPENDIX 16J: Adopting the Alternative Depreciation System (ADS) for Regular Tax	Word	No
APPENDIX 16R: Electing out of Bonus Depreciation	Word	No
ARE-PA-1.1: Capitalized Interest Worksheet--Direct Debt Method	Excel	No
ARE-PA-1.2: Capitalized Interest Worksheet--Total Debt Method	Excel	No
ARE-PA-2.1: Real Estate Sales Checklist--Full Accrual Method	Word	No
ARE-PA-2.2: Real Estate Sales Checklist--Other Methods	Word	No
ARE-PA-3.1: Buyer's Initial Investment Worksheet	Excel	No
ARE-PA-3.2: Buyer's Continuing Investment Worksheet	Excel	No
ARE-PA-4.1: Installment Method Worksheet	Excel	No
ARE-PA-4.2: Cost Recovery Method--Payment Accumulation Worksheet	Excel	No
ARE-PA-4.3: Reduced Profit Method Worksheet	Excel	No
ARE-PA-5.1: Retail Land Sales Checklist--Requirements for Sales Recognition	Excel	No
ARE-PA-5.2: Retail Land Sales Checklist--Accounting Methods for Retail Land Sales	Word	No
ARE-PA-6.1: Basic Lease Classification Worksheet--Lessee	Word	No
ARE-PA-6.2: Basic Lease Classification Worksheet--Lessor	Word	No
ARE-PA-6.3: Real Estate Lease Classification Worksheet--Lessee	Word	No
ARE-PA-6.4: Real Estate Lease Classification Worksheet--Lessor	Word	No
ARE-PA-7: Real Estate Sale-leaseback Accounting Worksheet	Word	No
ARE-PA-9.1: Estimated Cash Flows Worksheet--Income-producing Property	Excel	No
ARE-PA-9.2: Estimated Cash Flows Worksheet--Nonincome-producing Property	Excel	No
ARE-PA-10.1: Troubled Debt Restructuring Worksheet for Borrowers--Modification of Terms	Excel	No
ARE-PA-10.2: Troubled Debt Restructuring Worksheet for Borrowers--Combination Restructuring	Excel	No
ARE-PA-11: Disclosure Requirements for Financial Statements of Nonpublic Companies	Word	No

Audits of Nonpublic Companies (4/12) (20120401) (top)

Core Package

Template Name	Host	Shareable
ASB-FP-1: Audit Team Members	Word	No
ASB-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
ASB-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
ASB-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
ASB-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
ASB-CX-2.2: Component Materiality Worksheet	Excel	No
ASB-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
ASB-CX-3.2: Engagement Team Discussion	Word	No
ASB-CX-3.3: Fraud Risk Inquiries Form	Word	No
ASB-CX-3.4: Audit Inquiries Summary Form	Word	No
ASB-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
ASB-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
ASB-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	Yes
ASB-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
ASB-CX-4.3: Walkthrough Documentation Table	Word	Yes
ASB-CX-5: Activity and Entity-level Control Forms	Word	Yes
ASB-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
ASB-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
ASB-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
ASB-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
ASB-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
ASB-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
ASB-CX-5.7: Control Activities Form for Cash	Word	Yes
ASB-CX-5.8: Control Activities Form for Accounts Receivable and Sales	Word	Yes
ASB-CX-5.9: Control Activities Form for Inventory and Cost of Sales	Word	Yes
ASB-CX-5.10: Control Activities Form for Property	Word	Yes
ASB-CX-5.11: Control Activities Form for Investments and Derivatives	Word	Yes
ASB-CX-5.12: Control Activities Form for Other Assets	Word	Yes
ASB-CX-5.13: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
ASB-CX-5.14: Control Activities Form for Notes Payable and Long-term Debt	Word	Yes
ASB-CX-5.15: Control Activities Form for Income Taxes	Word	Yes
ASB-CX-5.16: Control Activities Form for Equity	Word	Yes
ASB-CX-5.17: Control Activities Form for Income and Expenses	Word	Yes
ASB-CX-6.1: Entity Risk Factors	Word	No
ASB-CX-6.2: Fraud Risk Factors	Word	No
ASB-CX-7.1: Risk Assessment Summary Form	Word	No
ASB-CX-7.2: Inherent Risk Assessment Form	Word	No
ASB-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
ASB-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
ASB-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
ASB-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
ASB-CX-9.2: Ratio Analysis Worksheet	Excel	No
ASB-CX-10.1: Test of Controls Form	Word	No
ASB-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
ASB-CX-11.1: Inventory Counting Procedures	Word	Yes
ASB-CX-11.2: Confirmation Summary Form	Excel	No
ASB-CX-11.3: Accounts Receivable Statistics Form	Excel	Yes
ASB-CX-11.4: Checklist for Determining Whether a Contract Is a Derivative	Word	No
ASB-CX-11.5: Data Extraction Software Analysis Documentation Form	Word	No
ASB-CX-11.6: Documentation and Analysis of Group Components	Word	No
ASB-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
ASB-CX-12.2: Audit Difference Evaluation Form	Excel	No
ASB-CX-13: Disclosure Requirements for Financial Statements of Nonpublic Companies	Word	No
ASB-CX-14: Supervision, Review, and Approval Form	Word	No
ASB-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
ASB-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
ASB-CX-16.1: Going-concern Checklist	Word	No
ASB-CX-16.2: Significant Estimates Identification Checklist	Word	No
ASB-CX-16.3: Concentrations Identification Checklist	Word	No
ASB-CX-16.4: Accounting and Engagement Issues	Word	No
ASB-CX-17.1: Client Billing Information	Word	No
ASB-CX-17.2: Engagement Status Report	Word	No
ASB-CX-17.3: Audit Time Summary	Excel	No
ASB-CX-17.4: Confirmation and Correspondence Control	Excel	No
ASB-CL-1.1: Audit Engagement Letter	Word	Yes
ASB-CL-1.2: Engagement Letter Change Order Form	Word	Yes
ASB-CL-1.3: Resignation Letter--Drafting Form	Word	Yes
ASB-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
ASB-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
ASB-CL-2.3: Updating Request for Legal Representation	Word	Yes
ASB-CL-3.1: Management Representation Letter	Word	Yes
ASB-CL-3.2: Management Representation Letter When the Current Year Financial Statements Have Been Audited and the Prior Year Financial Statements Have Been Reviewed	Word	Yes
ASB-CL-3.3: Summary of Audit Differences	Word	Yes
ASB-CL-3.4: Updating Management Representation Letter	Word	Yes
ASB-CL-3.5: Management Representation Letter--for Audits of Periods Ending before December 15, 2012	Word	Yes
ASB-CL-4.1: Communication of Significant Deficiencies	Word	Yes
ASB-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
ASB-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
ASB-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
ASB-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
ASB-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
ASB-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
ASB-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
ASB-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
ASB-CL-7.3: Positive Accounts Receivable Confirmation Request--without a Statement	Word	Yes
ASB-CL-7.4: Negative Accounts Receivable Confirmation Request	Word	Yes
ASB-CL-7.5: Blind Accounts Receivable Confirmation Request	Word	Yes
ASB-CL-7.6: Confirmation Request for a Bill-and-hold Transaction	Word	Yes
ASB-CL-7.7: Confirmation of Note Receivable	Word	Yes
ASB-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
ASB-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
ASB-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
ASB-CL-9.1: Confirmation of Inventories Held by a Third Party--Listing of Inventories Not Enclosed	Word	Yes
ASB-CL-9.2: Confirmation of Inventories Held by a Third Party--Listing of Inventories Enclosed	Word	Yes
ASB-CL-10.1: Accounts Payable Confirmation	Word	Yes
ASB-CL-10.2: Note Payable Confirmation	Word	Yes
ASB-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
ASB-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
ASB-CL-10.5: Confirmation of Compensating Balances	Word	Yes
ASB-CL-10.6: Confirmation of Line of Credit	Word	Yes
ASB-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
ASB-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
ASB-CL-11.2: Request for Plan Asset Information--Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
ASB-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
ASB-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
ASB-CL-12.3: Confirmation of Lease Agreement	Word	Yes
ASB-CL-12.4: Related Party Confirmation	Word	Yes
ASB-CL-12.5: Data Request Letter	Word	Yes
ASB-CL-12.6: Client Assistance Request Letter	Word	Yes
ASB-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
ASB-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
ASB-CL-13.3: Client Consent and Acknowledgement Letter	Word	Yes
ASB-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
ASB-CL-13.5: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
ASB-CL-13.6: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
ASB-CL-14.1: Request for Representations from Other Auditor Who Audits the Financial Statements of a Subsidiary, Division, or Branch--Periods Ending before December 15, 2012	Word	Yes
ASB-CL-14.2: Letter from Principal Auditor to Other Auditors Regarding Related Parties--Periods Ending before December 15, 2012	Word	Yes
ASB-CL-14.3: Inquiry of Group Auditor by Component Auditor	Word	Yes
ASB-CL-14.4: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
ASB-CL-14.5: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Non-group Financial Statements	Word	Yes
ASB-CL-14.6: Request for Representations from Component Auditor When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
ASB-CL-14.7: Requests for Representations from Component Auditor when REsponsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
ASB-CL-14.8: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
ASB-CL-14.9: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
ASB-AP-1: General Planning Procedures	Word	No
ASB-AP-1A: Other General Planning Procedures	Word	No
ASB-AP-2: General Auditing and Completion Procedures	Word	No
ASB-AP-2A: Other General Auditing and Completion Procedures	Word	No
ASB-AP-3: Audit Program for Cash	Word	No
ASB-AP-4: Audit Program for Accounts Receivable and Sales	Word	No
ASB-AP-4A: Other Audit Procedures for Accounts Receivable and Sales	Word	No
ASB-AP-5: Audit Program for Inventory and Cost of Sales	Word	No
ASB-AP-5A: Other Audit Procedures for Inventory and Cost of Sales	Word	No
ASB-AP-6: Audit Program for Inventory Observation	Word	No
ASB-AP-6A: Other Audit Procedures for Inventory Observation	Word	No
ASB-AP-7: Audit Program for Property	Word	No
ASB-AP-7A: Other Audit Procedures for Property	Word	No
ASB-AP-8: Audit Program for Investments and Derivatives	Word	No
ASB-AP-8A: Other Audit Procedures for Investments and Derivatives	Word	No
ASB-AP-9: Audit Program for Other Assets	Word	No
ASB-AP-9A: Other Audit Procedures for Other Assets	Word	No
ASB-AP-10: Audit Program for Accounts Payable and Other Liabilities	Word	No
ASB-AP-10A: Other Audit Procedures for Accounts Payable and Other Liabilities	Word	No
ASB-AP-11: Audit Program for Notes Payable and Long-term Debt	Word	No
ASB-AP-12: Audit Program for Income Taxes	Word	No
ASB-AP-13: Audit Program for Equity	Word	No
ASB-AP-13A: Other Audit Procedures for Equity	Word	No
ASB-AP-14: Audit Program for Income and Expenses	Word	No
ASB-AP-14A: Other Audit Procedures for the Income and Expenses	Word	No
ASB-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
ASB-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
ASB-IA-3: Additional Audit Procedures for Cash Beginning Balance in Initial Audit	Word	No
ASB-IA-4: Additional Audit Procedures for Accounts Receivable Beginning Balance in Initial Audit	Word	No
ASB-IA-5: Additional Audit Procedures for Inventory Beginning Balance in Initial Audit	Word	No
ASB-IA-7: Additional Audit Procedures for Property Beginning Balance in Initial Audit	Word	No
ASB-IA-8: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
ASB-IA-9: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
ASB-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
ASB-IA-11: Additional Audit Procedures for Notes Payable and Long-term Debt Beginning Balance in Initial Audit	Word	No
ASB-IA-12: Additional Audit Procedures for Income Taxes Beginning Balance in Initial Audit	Word	No
ASB-IA-13: Additional Audit Procedures for Equity Beginning Balance in Initial Audit	Word	No
ASB-IR-1: Audit Engagement Letter (Including Interim Reviews)	Word	Yes
ASB-IR-2: Interim Review Program	Word	No
ASB-IR-3: Interim Review Inquiries Checklist	Word	No
ASB-IR-4: Misstatement Evaluation Form--Interim Review	Excel	No
ASB-IR-5: Disclosure Requirements for Condensed Interim Financial Information for Nonpublic Companies	Word	No
ASB-IR-6: Management Representation Letter--Interim Review	Word	Yes
ASB-IR-7: Supervision, Review, and Approval Form--Interim Review	Word	No
ASB-IR-8: SMART Analytical Procedures Documentation Form	Excel	No

Specified Risk

Template Name	Host	Shareable
ASB-FP-1: Audit Team Members	Word	No
ASB-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
ASB-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
ASB-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
ASB-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
ASB-CX-3.2: Engagement Team Discussion	Word	No
ASB-CX-3.3: Fraud Risk Inquiries Form	Word	No
ASB-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
ASB-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
ASB-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	Yes
ASB-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
ASB-CX-4.3: Walkthrough Documentation Table	Word	Yes
ASB-CX-5: Activity and Entity-level Control Forms	Word	Yes
ASB-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
ASB-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
ASB-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
ASB-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
ASB-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
ASB-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
ASB-CX-6.1: Entity Risk Factors	Word	No
ASB-CX-6.2: Fraud Risk Factors	Word	No
ASB-CX-7.1: Risk Assessment Summary Form	Word	No
ASB-CX-7.2: Inherent Risk Assessment Form	Word	No
ASB-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
ASB-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
ASB-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
ASB-CX-11.1: Inventory Counting Procedures	Word	Yes
ASB-CX-11.2: Confirmation Summary Form	Excel	No
ASB-CX-11.3: Accounts Receivable Statistics Form	Excel	Yes
ASB-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
ASB-CX-12.2: Audit Difference Evaluation Form	Excel	No
ASB-CX-13: Disclosure Requirements for Financial Statements of Nonpublic Companies	Word	No
ASB-CX-14: Supervision, Review, and Approval Form	Word	No
ASB-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
ASB-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
ASB-CX-16.1: Going-concern Checklist	Word	No
ASB-CX-16.2: Significant Estimates Identification Checklist	Word	No
ASB-CX-16.3: Concentrations Identification Checklist	Word	No
ASB-CX-16.4: Accounting and Engagement Issues	Word	No
ASB-CX-17.4: Confirmation and Correspondence Control	Excel	No
ASB-CL-1.1: Audit Engagement Letter	Word	Yes
ASB-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
ASB-CL-3.1: Management Representation Letter	Word	Yes
ASB-CL-3.5: Management Representation Letter--for Audits of Periods Ending before December 15, 2012	Word	Yes
ASB-CL-4.1: Communication of Significant Deficiencies	Word	Yes
ASB-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
ASB-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
ASB-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
ASB-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
ASB-CL-7.3: Positive Accounts Receivable Confirmation Request--without a Statement	Word	Yes
ASB-CL-7.7: Confirmation of Note Receivable	Word	Yes
ASB-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
ASB-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
ASB-CL-10.2: Note Payable Confirmation	Word	Yes
ASB-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
ASB-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
ASB-CL-10.5: Confirmation of Compensating Balances	Word	Yes
ASB-CL-10.6: Confirmation of Line of Credit	Word	Yes
ASB-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
ASB-CL-12.4: Related Party Confirmation	Word	Yes
ASB-CL-12.6: Client Assistance Request Letter	Word	Yes
ASB-AP-1-s: General Planning Procedures	Word	No
ASB-AP-2-s: General Auditing and Completion Procedures	Word	No
ASB-AP-3-s: Audit Program for Cash	Word	No
ASB-AP-4-s: Audit Program for Accounts Receivable and Sales	Word	No
ASB-AP-5-s: Audit Program for Inventory and Cost of Sales	Word	No
ASB-AP-6-s: Audit Program for Inventory Observation	Word	No
ASB-AP-7-s: Audit Program for Property	Word	No
ASB-AP-8-s: Audit Program for Investments and Derivatives	Word	No
ASB-AP-9-s: Audit Program for Other Assets	Word	No
ASB-AP-10-s: Audit Program for Accounts Payable and Other Liabilities	Word	No
ASB-AP-11-s: Audit Program for Notes Payable and Long-term Debt	Word	No
ASB-AP-12-s: Audit Program for Income Taxes	Word	No
ASB-AP-13-s: Audit Program for Equity	Word	No
ASB-AP-14-s: Audit Program for Income and Expenses	Word	No
ASB-IR-8: SMART Analytical Procedures Documentation Form	Excel	No

Compilation and Review Engagements (8/12) (20120801) (top)

Template Name	Host	Shareable
APPENDIX 2A: Engagement Letter for Monthly, Quarterly, or Annual Engagements	Word	Yes
APPENDIX 2B: Illustrative Engagement Letter--Compilation	Word	Yes
APPENDIX 2C: Illustrative Engagement Letter--Review	Word	Yes
APPENDIX 2D: Illustrative Expanded Engagement Letter--Compilation	Word	Yes
APPENDIX 2E: Illustrative Expanded Engagement Letter--Review	Word	Yes
APPENDIX 2F: Checklist for a Step-down Engagement (Audit to Review or Compilation and Review to Compilation)	Word	No
APPENDIX 2G: Resignation Letter--Drafting Form	Word	Yes
APPENDIX 2H: Trial Balance Preparation Checklist	Word	No
APPENDIX 2I: Routing Instructions for Processing Financial Statements	Word	No
APPENDIX 2J: Accounting and Engagement Issues	Word	No
APPENDIX 2L: Illustrative Engagement Letter--Management-use-only Financial Statements	Word	Yes
APPENDIX 2M: Illustrative Expanded Engagement Letter--Management-use-only Financial Statements	Word	Yes
APPENDIX 2N: Illustrative Engagement Letter--Interim Management-use-only Financial Statements and Year-end Third-party-use Compilation	Word	Yes
APPENDIX 2O: Report Transmittal Letter--Drafting Form	Word	Yes
APPENDIX 2P: Letter Granting Successor Accountants Access to Workpapers	Word	Yes
APPENDIX 2Q: Journal Entry Approval Form	Word	No
APPENDIX 2R: ET Interpretation 101-3 (ET 101.05) Documentation Form	Word	No
APPENDIX 2S: Illustrative Engagement Letter--Compilation of Specified Elements, Accounts, or Items of a Financial Statement	Word	Yes
APPENDIX 2T: Illustrative Engagement Letter--Compilation of Pro Forma Financial Information	Word	Yes
APPENDIX 2U: Illustrative Engagement Letter--Compilation and Tax Return Preparation	Word	Yes
APPENDIX 2V: Illustrative Engagement Letter--Review and Tax Return Preparation	Word	Yes
APPENDIX 3B-1: Compilation Procedures, Review, and Approval Form (Comprehensive)	Word	No
APPENDIX 3B-2: Compilation Procedures, Review, and Approval Form (Summarized)	Word	No
APPENDIX 3B-3: Compilation Procedures, Review, and Approval Form for Management-use-only Financial Statements	Word	No
APPENDIX 3C: Engagement Acceptance Form	Word	No
APPENDIX 3D: Client Information Form	Word	Yes
APPENDIX 3E: Compilation Reporting Checklist	Word	No
APPENDIX 4A: Illustrative Representation Letter Review Engagement	Word	Yes
APPENDIX 4B: Review Procedures, Review, and Approval Form	Word	No
APPENDIX 4C: Inquiry and Analytical Procedures Program	Word	No
APPENDIX 4D: Review Reporting Checklist	Word	No
APPENDIX 4F: Illustrative Updating Representation Letter	Word	Yes
APPENDIX 4G: Analytical Procedures Documentation Form	Word	No
APPENDIX 4H: SMART Analytical Procedures Documentation Form	Excel	No
APPENDIX 5C-1: Summarized Disclosure Checklist	Word	No
APPENDIX 5C-2: Disclosure Requirements for Financial Statements of Nonpublic Companies (Long-form Disclosure Checklist)	Word	No
APPENDIX 5D: Determining the Impact of Accounting Requirements on Variable Interest Entities on a Reporting Entity	Word	No
APPENDIX 6A-1: Compilation--Corporation on the Accrual Basis, Standard Report	Word	No
APPENDIX 6A-2: Compilation--Corporation on the Accrual Basis, Lack of Independence	Word	No
APPENDIX 6A-3: Compilation--Corporation on the Accrual Basis, Substantially All Disclosures Omitted	Word	No
APPENDIX 6A-4: Compilation--Corporation on the Accrual Basis, Statement of Cash Flows Omitted	Word	No
APPENDIX 6A-5: Compilation--Corporation on the Accrual Basis, Measurement Departure from GAAP (Property Carried at Appraised Value) and Impact of Departure Is Determined	Word	No
APPENDIX 6A-6: Compilation--Corporation on the Accrual Basis, Measurement Departure from GAAP (Manufacturing Overhead Excluded from Inventory and Leases Not Capitalized) and Impact of Departure Not Determined	Word	No
APPENDIX 6A-7: Compilation--Corporation on the Accrual Basis, Balance Sheet Only	Word	No
APPENDIX 6A-8: Compilation--Corporation on the Accrual Basis, Balance Sheet Only, Substantially All Disclosures Omitted	Word	No
APPENDIX 6A-9: Compilation--Corporation on the Accrual Basis, Income Statement Only	Word	No
APPENDIX 6A-10: Compilation--Corporation on the Accrual Basis, Substantially All Disclosures Omitted and Statement of Cash Flows Omitted	Word	No
APPENDIX 6A-11: Compilation--Corporation on the Accrual Basis, Compiled Supplementary Information Presented	Word	No
APPENDIX 6A-12: Compilation--Corporation on the Accrual Basis, Disclosure Departure (Failure to Disclose Information about Financial Instruments with Concentrations of Credit Risk) from GAAP and Impact of Departure Is Determined	Word	No
APPENDIX 6A-13: Compilation--Corporation on the Accrual Basis, Disclosure Departure from GAAP (Failure to Disclose Future Commitments under Long-term Operating Leases) and Impact of Departure Not Determined	Word	No
APPENDIX 6A-14: Compilation--Corporation on the Accrual Basis, Income Statement Accompanied by Expired Budget Information	Word	No
APPENDIX 6A-15: Compilation--Corporation on the Accrual Basis, Measurement Departure from GAAP (Depreciation Computed Using Modified Accelerated Cost Recovery System Guidelines) and Impact of Departure Not Determined	Word	No
APPENDIX 6A-16: Compilation--Corporation on the Accrual Basis, Measurement Departure from GAAP (Omission of Deferred Taxes) and Impact of Departure Not Determined Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 6A-17: Compilation--Corporation on the Accrual Basis, Compiled Supplementary Information Presented, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 6A-18: Compilation--Standard Report on Consolidated Financial Statements of a Corporation	Word	No
APPENDIX 6A-19: Compilation--Standard Report on Combined Financial Statements	Word	No
APPENDIX 6A-20: Compilation--Wholly-owned Subsidiary Corporation on the Accrual Basis, Standard Report	Word	No
APPENDIX 6A-21: Compilation--Corporation on the Accrual Basis, Measurement Departure from GAAP (Omission of Provision for Uncollectible AR) and Impact of Departure Not Determined, Substantially All Disclosures and Stmt of CF Omitted	Word	No
APPENDIX 6A-22: Compilation--Corporation on the Accrual Basis, Measurement Departure from GAAP (Omission of Income Tax Accrual) and Impact of Departure Not Determined, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 6A-23: Compilation--Branch of a Corporation on the Accrual Basis, Standard Report	Word	No
APPENDIX 6A-24: Compilation--Corporation on the Accrual Basis, Comprehensive Income Omitted	Word	No
APPENDIX 6A-25: Compilation--Corporation on the Accrual Basis, Substantially All Disclosures Omitted and Display of Comprehensive Income Omitted	Word	No
APPENDIX 6A-26: Compilation of a Specified Element, Account, or Item of a Financial Statement	Word	No
APPENDIX 6A-27: Compilation of Pro Forma Financial Information	Word	No
APPENDIX 6A-28: Compilation--Corporation on the Accrual Basis, Departure from GAAP (Unconsolidated Variable Interest Entity) and Impact of Departure Not Determined	Word	No
APPENDIX 6A-29: Compilation--Corporation on the Accrual Basis, Supplementary Information Not Compiled	Word	No
APPENDIX 6B-1: Review--Corporation on the Accrual Basis, Standard Report	Word	No
APPENDIX 6B-2: Review--Corporation on the Accrual Basis, Statement of Cash Flows Omitted	Word	No
APPENDIX 6B-3: Review--Corporation on the Accrual Basis, Measurement Departure from GAAP (Property Carried at Appraised Value) and Impact of Departure Is Determined	Word	No
APPENDIX 6B-4: Review--Corporation on the Accrual Basis, Measurement Departure from GAAP (Manufacturing Overhead Excluded from Inventory and Leases Not Capitalized) and Impact of Departure Not Determined	Word	No
APPENDIX 6B-5: Review--Corporation on the Accrual Basis, Balance Sheet Only	Word	No
APPENDIX 6B-6: Review--Corporation on the Accrual Basis, Supplementary Information Covered by Review Procedures	Word	No
APPENDIX 6B-7: Review--Corporation on the Accrual Basis, Supplementary Information Not Covered by Review Procedures	Word	No
APPENDIX 6B-8: Review--Corporation on the Accrual Basis, Disclosure Departure from GAAP (Failure to Disclose Related Party Transactions) and Impact of Departure Is Determined	Word	No
APPENDIX 6B-9: Review--Corporation on the Accrual Basis, Disclosure Departure from GAAP (Failure to Disclose Future Commitments under Long-term Operating Leases) and Impact of Departure Not Determined	Word	No
APPENDIX 6B-10: Review--Corporation on the Accrual Basis, Income Statement Accompanied by Expired Budget Information Not Covered by Review Procedures	Word	No
APPENDIX 6B-11: Review--Standard Report on Consolidated Financial Statements of a Corporation	Word	No
APPENDIX 6B-12: Review--Standard Report on Combined Financial Statements of a Corporation	Word	No
APPENDIX 6B-13: Review--Corporation on the Accrual Basis, Comprehensive Income Omitted	Word	No
APPENDIX 6B-14: Review--Corporation on the Accrual Basis, Departure from GAAP (Unconsolidated Variable Interest Entity) and Impact of Departure Not Determined	Word	No
APPENDIX 6B-15: Review--Corporation on the Accrual Basis, Standard Report, Dual-dated	Word	No
APPENDIX 6C-1: Comparative Statements--Each Period Compiled by Continuing Accountant	Word	No
APPENDIX 6C-2: Comparative Statements--Each Period Reviewed by Continuing Accountant	Word	No
APPENDIX 6C-3: Comparative Statements--Current Period Reviewed and Prior Period Compiled by Continuing Accountant	Word	No
APPENDIX 6C-4: Comparative Statements--Current Period Compiled and Prior Period Reviewed by Continuing Accountant, Alternative 1 (Referring to Prior Period Review Report)	Word	No
APPENDIX 6C-5: Comparative Statements--Current Period Compiled and Prior Period Reviewed by Continuing Accountant, Alternative 2 (Reissuing Prior Year Report)	Word	No
APPENDIX 6C-6: Comparative Statements--Both Years Compiled; However, Prior Year by a Different Accountant (Predecessor's Report Not Presented)	Word	No
APPENDIX 6C-7: Comparative Statements--Both Years Reviewed; However, Prior Year by a Different Accountant (Predecessor's Report Not Presented)	Word	No
APPENDIX 6C-8: Comparative Statements--Current Year Reviewed and Prior Year Compiled by a Different Accountant (Predecessor's Report Not Presented)	Word	No
APPENDIX 6C-9: Comparative Statements--Current Year Compiled and Prior Year Reviewed by a Different Accountant (Predecessor's Report Not Presented)	Word	No
APPENDIX 6C-10: Comparative Statements--Both Years Compiled by the Same Accountant; However, Changed Reference to a Departure from GAAP in Prior Year Report	Word	No
APPENDIX 6C-11: Comparative Statements--Both Years Reviewed by the Same Accountant; However, Changed Reference to a Departure from GAAP in Prior Year Report	Word	No
APPENDIX 6C-12: Comparative Statements--Current Period Compiled, Prior Period Audited	Word	No
APPENDIX 6C-13: Comparative Statements--Current Period Reviewed, Prior Period Audited	Word	No
APPENDIX 6C-14: Comparative Statements--Compilation Report on Prior Year's Financial Statements That Previously Did Not Omit Substantially All Disclosures	Word	No
APPENDIX 6C-15: Comparative Statements--Both Years Compiled; However, Prior Year by a Different Accountant Who Has Ceased Operations	Word	No
APPENDIX 6C-16: Comparative Statements--Both Years Reviewed; However, Prior Year by a Different Accountant Who Has Ceased Operations	Word	No
APPENDIX 6C-17: Comparative Statements--Current Year Compiled and Prior Year Audited by a Different Accountant Who Has Ceased Operations	Word	No
APPENDIX 6C-18: Comparative Statements--Current Year Reviewed and Prior Year Audited by a Different Accountant Who Has Ceased Operations	Word	No
APPENDIX 6C-19: Comparative Statements--Current Period Compiled, Prior Period Audited, Supplementary Information Presented Both Years	Word	No
APPENDIX 6C-20: Comparative Statements--Current Period Reviewed, Prior Period Audited, Supplementary Information Presented Both Years	Word	No
APPENDIX 6C-21: Comparative Statements--Corporation on the Accrual Basis, Balance Sheet Only, Each Period Compiled by Continuing Accountant	Word	No
APPENDIX 6C-22: Comparative Statements--Compiled Current Year Balance Sheet and Comparative Statements of Income and Retained Earnings and Cash Flows	Word	No
APPENDIX 6C-23: Comparative Statements--Reviewed Current Year Balance Sheet and Comparative Statements of Income and Retained Earnings and Cash Flows	Word	No
APPENDIX 6C-24: Comparative Statements--Both Years Compiled; However, Prior Year Financial Statements Have Been Restated	Word	No
APPENDIX 6C-25: Comparative Statements--Both Years Reviewed; However, Prior Year Financial Statements Have Been Restated	Word	No
APPENDIX 6D-1: Review--Major Uncertainty, Ability to Continue as a Going Concern in Question	Word	No
APPENDIX 6D-2: Review--Reporting When Part of the Consolidated Statements Are Reviewed or Audited by Another Accountant	Word	No
APPENDIX 6D-3: Departure from GAAP-Change in Accounting Principle without Reasonable Justification	Word	No
APPENDIX 6D-4: Compilation-Reporting on the First Year of Operations (Which May Be for 12 Months or a Shorter Period)	Word	No
APPENDIX 6D-5: Compilation--Current Year Presented on the Liquidation Basis; Prior Year Presented on the Going Concern Basis	Word	No
APPENDIX 6D-6: Compilation--Development Stage Company	Word	No
APPENDIX 6D-7: Compilation--Special-purpose Financial Presentation That Is Not in Conformity with GAAP or OCBOA	Word	No
APPENDIX 6D-8: Review--Special-purpose Financial Presentation That Is Not in Conformity with GAAP or OCBOA	Word	No
APPENDIX 6D-9: Compilation--Comparative Statements with Prior Period Reporting on the First Year of Operations (Which May Be for 12 Months or a Shorter Period)	Word	No
APPENDIX 6D-10: Review--Supplementary Information Presented for Periods Prior to Those of the Financial Statements	Word	No
APPENDIX 6D-11: Compilation--Special-purpose Financial Presentation That Is an Incomplete Presentation but is Otherwise in Conformity with GAAP or OCBOA	Word	No
APPENDIX 6D-12: Review--Special-purpose Financial Presentation That Is an Incomplete Presentation but is Otherwise in Conformity with GAAP or OCBOA	Word	No
APPENDIX 6D-13: Compilation--Major Uncertainty, Legal Action	Word	No
APPENDIX 6E-1: Standard Nonprofit Organization Compilation Report	Word	No
APPENDIX 6E-2: Nonprofit Organization Compilation Report--Substantially All Disclosures Omitted	Word	No
APPENDIX 6E-3: Nonprofit Organization Compilation Report--Measurement Departure from GAAP (Improper Accounting for Donated Property) and Impact of Departure Not Determined	Word	No
APPENDIX 6E-4: Nonprofit Organization Compilation Report--Cash Basis Financial Statements	Word	No
APPENDIX 6F-1: Standard Nonprofit Organization Review Report	Word	No
APPENDIX 6F-2: Nonprofit Organization Review--Measurement Departure from GAAP (Improper Functional Allocation of Expenses) and Impact of Departure Is Determined	Word	No
APPENDIX 6F-3: Nonprofit Organization Review Report--Cash Basis Financial Statements	Word	No
APPENDIX 6G-1: Standard Review Report for a Governmental Entity	Word	No
APPENDIX 6G-2: Governmental Entity Review Report--Departure from GAAP (Omission of Compensated Absences) and Impact of Departure Not Determined	Word	No
APPENDIX 7A-1: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements	Word	No
APPENDIX 7A-2: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements to Provide Management-use-only Financial Statements	Word	No
APPENDIX 7B-1: Compilation--Year-to-date Interim Period	Word	No
APPENDIX 7B-2: Compilation--Quarter and Year-to-date, Substantially All Disclosures Omitted	Word	No
APPENDIX 7B-3: Compilation--Month and Year-to-date, Omission of Statement of Cash Flows and Substantially All Disclosures, e.g., Computer-prepared Statements	Word	No
APPENDIX 7B-4: Compilation--Year-to-date, Omission of Statement of Cash Flows, Federal Income Tax Provision and Disclosures, e.g., Computer-prepared Statements	Word	No
APPENDIX 7B-5: Compilation--Comparative Interim Periods	Word	No
APPENDIX 7B-6: Compilation--Comparative Month and Year-to-date, Statements of Cash Flows and Disclosures Omitted	Word	No
APPENDIX 7B-7: Compilation--Month and Year-to-date, Inventory Computed by the Gross Profit Method, Substantially All Disclosures and Statements of Cash Flows Omitted	Word	No
APPENDIX 7B-8: Compilation--Departure from GAAP, Use of FIFO at Interim Date for a Company on LIFO	Word	No
APPENDIX 7B-9: Compilation--Departure from the Revenue Recognition Principle Used in the Year-end Financial Statements, Statement of Cash Flows Omitted	Word	No
APPENDIX 7B-10: Compilation--Departure from GAAP, No Income Tax Accrual or Change in Inventory, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 7B-11: Comparative Financial Statements--Current Month Compilation Compared to Year-to-date Review, Statements of Cash Flows Omitted	Word	No
APPENDIX 7B-12: Compilation--Departure from GAAP, Accounts Receivable and Accounts Payable Not Recorded, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 7B-13: Compilation--Current Period Balance Sheet, Month and Year-to-date Comparative Income Statements Accompanied by Expired Budgeted Information for the Current Period, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 7B-14: Compilation--Month and Year-to-date, Omission of Statement of Cash Flows, Deferred Taxes, and Substantially All Disclosures	Word	No
APPENDIX 7B-15: Compilation--Month and Year-to-date, Omission of Statement of Cash Flows, Depreciation Expense, and Substantially All Disclosures	Word	No
APPENDIX 7B-16: Review--Year-to-date Interim Period	Word	No
APPENDIX 7B-17: Review--Year-to-date, Statement of Cash Flows Omitted	Word	No
APPENDIX 7B-18: Review--Quarter and Year-to-date	Word	No
APPENDIX 8A-1: Engagement Letter--Compilation of OCBOA Financial Statements	Word	Yes
APPENDIX 8A-2: Engagement Letter--Review of OCBOA Financial Statements	Word	Yes
APPENDIX 8B: Representation Letter--OCBOA Financial Statements	Word	Yes
APPENDIX 8D-1: Compilation--Standard Report on Cash Basis Financial Statements	Word	No
APPENDIX 8D-2: Compilation--Cash Basis, Lack of Independence	Word	No
APPENDIX 8D-3: Compilation--Cash Basis, Substantially All Disclosures Omitted	Word	No
APPENDIX 8D-4: Compilation--Cash Basis, Departure from the Cash Basis (Accrual of Certain Revenues), Impact of the Departure Is Determined	Word	No
APPENDIX 8D-5: Compilation--Cash Basis, Departure from the Cash Basis (Land Recorded at Appraised Value), Impact of the Departure Not Determined	Word	No
APPENDIX 8D-6: Compilation--Cash Basis Statement of Assets, Liabilities, and Equity Only	Word	No
APPENDIX 8D-7: Compilation--Cash Basis, Supplementary Information Presented	Word	No
APPENDIX 8D-8: Compilation--Cash Basis Statement of Revenues and Expenses and Retained Earnings Only	Word	No
APPENDIX 8D-9: Compilation--Statement of Cash Receipts and Disbursements Only	Word	No
APPENDIX 8E-1: Compilation--Standard Report on Tax Basis Financial Statements	Word	No
APPENDIX 8E-2: Compilation--Tax Basis, Lack of Independence	Word	No
APPENDIX 8E-3: Compilation--Tax Basis, Substantially All Disclosures Omitted	Word	No
APPENDIX 8E-4: Compilation--Tax Basis Statement of Assets, Liabilities, and Equity Only	Word	No
APPENDIX 8E-5: Compilation--Tax Basis, Supplementary Information Presented	Word	No
APPENDIX 8E-6: Compilation--Tax Basis, Interim Financial Statements, Substantially All Disclosures Omitted, Departure from the Tax Basis (Omission of Depreciation Expense), Impact of the Departure Not Determined	Word	No
APPENDIX 8E-7: Compilation--Tax Basis, Substantially All Disclosures Omitted, Departure from the Tax Basis (Omission of Income Tax Provision), Impact of Departure Not Determined	Word	No
APPENDIX 8E-8: Compilation--Tax Basis, Substantially All Disclosures Omitted, Departure from the Tax Basis (Accounts Receivable and Accounts Payable Not Recorded), Impact of Departure Not Determined	Word	No
APPENDIX 8E-9: Compilation--Comparative Income Tax Basis Month and Year-to-date Financial Statements, Substantially All Disclosures Omitted, Departure from the Tax Basis (Omission of Depreciation Expense), Impact of the Departure Not Determined	Word	No
APPENDIX 8F-1: Review--Standard Report on Cash Basis Financial Statements	Word	No
APPENDIX 8F-2: Review--Cash Basis, Departure from the Cash Basis (Accrual of Certain Revenues), Impact of the Departure Is Determined	Word	No
APPENDIX 8F-3: Review--Cash Basis Statement of Assets, Liabilities, and Equity Only	Word	No
APPENDIX 8F-4: Review--Cash Basis, Supplementary Information Covered by Review Procedures	Word	No
APPENDIX 8F-5: Review--Cash Basis, Supplementary Information Not Covered by Review Procedures	Word	No
APPENDIX 8F-6: Review--Statement of Cash Receipts and Disbursements Only	Word	No
APPENDIX 8G-1: Review--Standard Report on Tax Basis Financial Statements	Word	No
APPENDIX 8G-2: Review--Tax Basis Statement of Assets, Liabilities, and Equity Only	Word	No
APPENDIX 8G-3: Review--Tax Basis, Supplementary Information Covered by Review Procedures	Word	No
APPENDIX 8G-4: Review--Tax Basis, Supplementary Information Not Covered by Review Procedures	Word	No
APPENDIX 8G-5: Review--Tax Basis, Interim Financial Statements, Departure from the Tax Basis (Omission of Depreciation Expense), Impact of the Departure Not Determined	Word	No
APPENDIX 9A-1: Engagement Letter--Compilation of Personal Financial Statements	Word	Yes
APPENDIX 9A-2: Engagement Letter--Review of Personal Financial Statements	Word	Yes
APPENDIX 9B: Personal Financial Statement Preparer's Worksheet	Excel	No
APPENDIX 9C: Addendum to Preparer's Worksheet for Reviewed Personal Financial Statements	Word	No
APPENDIX 9D: Disclosure Checklist for Personal Financial Statements	Word	No
APPENDIX 9E-1: Illustrative Client Representation Letter for Use in a Compilation of Personal Financial Statements	Word	Yes
APPENDIX 9E-2: Illustrative Client Representation Letter for Use in a Review of Personal Financial Statements	Word	Yes
APPENDIX 9G-1: Compilation--Standard Report	Word	No
APPENDIX 9G-2: Compilation--Statement of Changes in Net Worth Included	Word	No
APPENDIX 9G-3: Compilation--Accountant Is Not Independent	Word	No
APPENDIX 9G-4: Compilation--Substantially All Disclosures Omitted	Word	No
APPENDIX 9G-5: Compilation--Departure from GAAP, Failure to Include a Provision for Income Taxes on Net Unrealized Appreciation	Word	No
APPENDIX 9G-6: Compilation--Departure from GAAP, Failure to Segregate Community Property in the Statement of Financial Condition of a Husband Only	Word	No
APPENDIX 9G-7: Compilation--Personal Financial Statement with Supplementary Information	Word	No
APPENDIX 9G-8: Compilation--Income Tax Basis	Word	No
APPENDIX 9G-9: Compilation--Historical Costs as Supplementary Information	Word	No
APPENDIX 9G-10: Compilation--Departure from GAAP, Change in the Method of Computing Estimated Current Values at Client's Discretion	Word	No
APPENDIX 9G-11: Compilation--Departure from GAAP, Material Asset at Cost	Word	No
APPENDIX 9G-12: Compilation--Departure from GAAP, Inappropriate Valuation Method	Word	No
APPENDIX 9H-1: Review--Standard Report	Word	No
APPENDIX 9H-2: Review--Statement of Changes in Net Worth Included	Word	No
APPENDIX 9H-3: Review--Departure from GAAP, Financial Statements Prepared for Husband Only but Include Wife's Separate Property	Word	No
APPENDIX 9H-4: Review--Departure from GAAP, Failure to Include a Provision for Income Taxes on Net Unrealized Appreciation	Word	No
APPENDIX 9H-5: Review--Supplementary Information Reviewed	Word	No
APPENDIX 9H-6: Review--Supplementary Information Compiled	Word	No
APPENDIX 9H-7: Review--Income Tax Basis	Word	No
APPENDIX 9H-8: Review--Historical Costs as Supplementary Information	Word	No
APPENDIX 9H-9: Review--Departure from GAAP, Failure to Disclose Summarized Financial Information for an Investment in a Closely Held Business	Word	No
APPENDIX 10B-1: Compilation--Proprietorship on the Accrual Basis of Accounting	Word	No
APPENDIX 10B-2: Compilation--Proprietorship on the Cash Basis of Accounting	Word	No
APPENDIX 10B-3: Compilation--Proprietorship on the Tax Basis of Accounting	Word	No
APPENDIX 10B-4: Compilation--Proprietorship on the Accrual Basis of Accounting, Substantially All Disclosures Omitted	Word	No
APPENDIX 10B-5: Compilation--Proprietorship on Accrual Basis of Accounting, Statement of Cash Flows Omitted	Word	No
APPENDIX 10B-6: Compilation--Proprietorship on the Accrual Basis, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 10C-1: Review--Proprietorship on the Accrual Basis of Accounting	Word	No
APPENDIX 10C-2: Review--Proprietorship on the Cash Basis of Accounting	Word	No
APPENDIX 10C-3: Review--Proprietorship on the Tax Basis of Accounting	Word	No
APPENDIX 10C-4: Review--Proprietorship on the Accrual Basis of Accounting, Statement of Cash Flows Omitted	Word	No
APPENDIX 11B-1: Compilation--Partnership on the Accrual Basis of Accounting	Word	No
APPENDIX 11B-2: Compilation--Partnership on the Cash Basis of Accounting	Word	No
APPENDIX 11B-3: Compilation--Partnership on the Tax Basis of Accounting	Word	No
APPENDIX 11B-4: Compilation--Partnership on the Accrual Basis of Accounting, Substantially All Disclosures Omitted	Word	No
APPENDIX 11B-5: Compilation--Partnership on Accrual Basis of Accounting, Statement of Cash Flows Omitted	Word	No
APPENDIX 11B-6: Compilation--Partnership on the Accrual Basis, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 11C-1: Review--Partnership on the Accrual Basis of Accounting	Word	No
APPENDIX 11C-2: Review--Partnership on the Cash Basis of Accounting	Word	No
APPENDIX 11C-3: Review--Partnership on the Tax Basis of Accounting	Word	No
APPENDIX 11C-4: Review--Partnership on the Accrual Basis of Accounting, Statement of Cash Flows Omitted	Word	No
APPENDIX 11D-1: Compilation--Limited Liability Company on the Accrual Basis of Accounting	Word	No
APPENDIX 11D-2: Compilation--Limited Liability Company on the Cash Basis of Accounting	Word	No
APPENDIX 11D-3: Compilation--Limited Liability Company on the Income Tax Basis of Accounting	Word	No
APPENDIX 11D-4: Compilation--Limited Liability Company on the Accrual Basis of Accounting, Substantially All Disclosures Omitted	Word	No
APPENDIX 11D-5: Compilation--Limited Liability Company on the Accrual Basis of Accounting, Statement of Cash Flows Omitted	Word	No
APPENDIX 11D-6: Compilation--Limited Liability Company on the Accrual Basis of Accounting, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 11D-7: Compilation--Single-member Limited Liability Company on the Accrual Basis of Accounting	Word	No
APPENDIX 11E-1: Review--Limited Liability Company on the Accrual Basis of Accounting	Word	No
APPENDIX 11E-2: Review--Limited Liability Company on the Cash Basis of Accounting	Word	No
APPENDIX 11E-3: Review--Limited Liability Company on the Income Tax Basis of Accounting	Word	No
APPENDIX 11E-4: Review--Limited Liability Company on the Accrual Basis of Accounting, Statement of Cash Flows Omitted	Word	No
APPENDIX 11E-5: Review--Single-member Limited Liability Company on the Accrual Basis of Accounting	Word	No
APPENDIX 11F: Illustrative Representation Letter--Partnerships	Word	Yes
APPENDIX 12B-1: Compilation--S Corporation on the Accrual Basis (Standard Report)	Word	No
APPENDIX 12B-2: Compilation--S Corporation on the Cash Basis	Word	No
APPENDIX 12B-3: Compilation--S Corporation on the Tax Basis	Word	No
APPENDIX 12B-4: Compilation--S Corporation on the Accrual Basis, Substantially All Disclosures Omitted	Word	No
APPENDIX 12B-5: Compilation--S Corporation on the Accrual Basis, Statement of Cash Flows Omitted	Word	No
APPENDIX 12B-6: Compilation--S Corporation on the Accrual Basis, Substantially All Disclosures and Statement of Cash Flows Omitted	Word	No
APPENDIX 12C-1: Review--S Corporation on the Accrual Basis (Standard Report)	Word	No
APPENDIX 12C-2: Review--S Corporation on the Cash Basis	Word	No
APPENDIX 12C-3: Review--S Corporation on the Tax Basis	Word	No
APPENDIX 12C-4: Review--S Corporation on the Accrual Basis, Statement of Cash Flows Omitted	Word	No
APPENDIX 12C-5: Review--S Corporation on the Accrual Basis, Supplementary Information Not Covered by Review Procedures	Word	No
APPENDIX 13A: Illustrative Engagement Letter--Compilation of Financial Statements on a Prescribed Form	Word	No
APPENDIX 13C-1: Prescribed Form Report--Standard Report on Financial Statements Included in a Prescribed Form	Word	No
APPENDIX 13C-2: Prescribed Form Report--Standard Report on Personal Financial Statements	Word	No
APPENDIX 13C-3: Prescribed Form Report--Personal Financial Statements, Departure from the Prescribed Form	Word	No
APPENDIX 13C-4: Prescribed Form Report--Business Entity Financial Statements, Departure from the Prescribed Form	Word	No
APPENDIX 13C-5: Prescribed Form Report--Personal Financial Statements, Departure from GAAP Not Called for by the Prescribed Form	Word	No
APPENDIX 13C-6: Prescribed Form Report--Business Entity Financial Statements, Departure from GAAP Not Called for by the Prescribed Form	Word	No
APPENDIX 13C-7: Prescribed Form Report--Personal Financial Statements, Accountant Has Compiled All Supplementary Information	Word	No
APPENDIX 13C-8: Prescribed Form Report--Personal Financial Statements, Accountant Has Not Compiled Any of the Supplementary Information	Word	No
APPENDIX 13C-9: Prescribed Form Report--Personal Financial Statements, Accountant Has Compiled Some, But Not All, of the Supplementary Information	Word	No
APPENDIX 13C-10: Prescribed Form Report--Financial Statements Extracted from Previously Reviewed Financial Statements	Word	No
APPENDIX 13C-11: Prescribed Form Report--Financial Statements Extracted from Previously Audited Financial Statements	Word	No
APPENDIX 13C-12: Prescribed Form Report--Financial Statements on the Income Tax Basis	Word	No
APPENDIX 13C-13: Prescribed Form Report--Financial Statements on the Cash Basis	Word	No
APPENDIX 13C-14: Prescribed Form Report--Specified Elements, Items, or Accounts Included in a Prescribed Form That Does Not Contain Financial Statements	Word	No
APPENDIX 13C-15: Prescribed Form Report--Comparative Financial Statements Included in a Prescribed Form	Word	No
APPENDIX 13C-16: Prescribed Form Report--Standards Report on Financial Statements Included in a Prescribed Form That Calls for a Presentation Departure from GAAP	Word	No
APPENDIX 13C-17: Prescribed Form Report--Prepared in Accordance with a Special Purpose Framework Prescribed by Contract or Regulation and That Framework Prescribes a Format for the Financial Information	Word	No
APPENDIX 14B-1: Internal Use Checklist--Prospective Financial Information	Word	No
APPENDIX 14B-2: Compilation Procedures, Review, and Approval Form--Prospective Financial Information	Word	No
APPENDIX 14B-3: Presentation and Disclosure Checklist--Forecast and Projection Engagements	Word	No
APPENDIX 14B-4: Engagement Quality Control and Technical Review Form--Forecast and Projection Engagements	Word	No
APPENDIX 14C-1: Illustrative Engagement Letter--Assembly of a Forecast and Compilation of Historicals	Word	Yes
APPENDIX 14C-2: Illustrative Engagement Letter--Compilation of a Forecast	Word	Yes
APPENDIX 14C-3: Illustrative Representation Letter--Compilation of a Forecast	Word	Yes
APPENDIX 14D-1: Report on Assembly--Forecast	Word	No
APPENDIX 14D-2: Report on Assembly--Forecast Presented with Compiled Historical Financial Statements That Omit Substantially All Disclosures	Word	No
APPENDIX 14D-3: Report on Compilation--Forecast	Word	No
APPENDIX 14D-4: Report on Compilation--Forecast and Compiled Historical Financial Statements	Word	No
APPENDIX 14D-5: Report on Compilation--Interim Historical Financial Statements Accompanied by a Financial Forecast Labeled as a Budget	Word	No
APPENDIX 15A: Sample Engagement Letter	Word	Yes
APPENDIX 15B: Accountant's Report--Internal Use Financial Plan	Word	No
APPENDIX 15C: Sample Privacy Notice	Word	Yes
APPENDIX 16E-1: Compilation--in Accordance with GAAP	Word	Yes
APPENDIX 16E-2: Review--in Accordance with GAAP	Word	Yes

Construction Contractors (6/12) (20120601) (top)

Core Package

Template Name	Host	Shareable
APPENDIX 7A-1: Standard Compilation Report with Compiled Supplementary Information Presented	Word	Yes
APPENDIX 7A-2: Standard Review Report with Supplementary Information Covered by Review Procedures	Word	Yes
APPENDIX 7A-3: Standard Review Report with Supplementary Information Not Covered by Review Procedures	Word	Yes
APPENDIX 7A-4: Standard Prescribed Form Compilation Report Included in Prequalification and Contractor License Application Filings	Word	Yes
APPENDIX 7A-5: Prescribed Form Review Report Included in Prequalification and Contractor License Application Filings	Word	Yes
APPENDIX 8A: Engagement Acceptance Form for Construction Contractors--Small Business Consulting	Word	No
APPENDIX 8B: Construction Company Background Information Form--Small Business Consulting	Word	No
APPENDIX 8C: Engagement Review Checklist for Construction Contractors--Small Business Consulting	Word	No
APPENDIX 8D: Sample Engagement Letter for Construction Contractor Financing Services	Word	Yes
APPENDIX 8E: Procedures and Reporting Checklist for Construction Contractor Financing Services	Word	No
APPENDIX 8F: Data Collection Checklist for Construction Contractor Financing Services Engagements	Word	No
APPENDIX 8G: Checklist of Contents for a Construction Contractor Financing Proposal	Word	No
APPENDIX 8H: Sample Representation Letter for a Construction Contractor Financing Services Engagement	Word	Yes
APPENDIX 8I: Transmittal Letter for a Construction Contractor Financing Proposal Accountants' Reports Included in Transmittal Letter	Word	Yes
APPENDIX 8J: Closing Letter for a Construction Contractor Financing Proposal	Word	Yes
APPENDIX 8K: Engagement Letter for Litigation Support Services--Drafting Form	Word	Yes
APPENDIX 8L: Conflict of Interest Search Form	Word	No
CON-CR-1: Engagement Acceptance Form	Word	No
CON-CR-2: Checklist for a Step-down Engagement (Audit to Review or Compilation, Review to Compilation)	Word	No
CON-CR-3.1: Illustrative Engagement Letter--Compilation	Word	Yes
CON-CR-3.2: Illustrative Engagement Letter--Management-use-only Financial Statements	Word	Yes
CON-CR-3.3: Illustrative Engagement Letter--Review	Word	Yes
CON-CR-4: Client Information Form	Word	Yes
CON-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
CON-CR-5.2: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements	Word	No
CON-CR-5.3: Compilation Procedures, Review, and Approval Form for Management-use-only Financial Statements	Word	No
CON-CR-5.4: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements to Provide Management-use-only Financial Statements	Word	No
CON-CR-5.5: Review Procedures, Review, and Approval Form	Word	No
CON-CR-6: Trial Balance Preparation Checklist	Word	No
CON-CR-7.1: Inquiry and Analytical Procedures Program	Word	No
CON-CR-7.2: Analytical Procedures Documentation Form	Word	No
CON-CR-8.1: Compilation Reporting Checklist	Word	No
CON-CR-8.2: Review Reporting Checklist	Word	No
CON-CR-9: Illustrative Representation Letter	Word	Yes
CON-CR-10: Routing Instructions for Processing Financial Statements	Word	Yes
CON-CR-11: SMART Analytical Procedures Documentation Form	Excel	Yes
CON-FP-1: Audit Team Members	Word	No
CON-CX-0.1: Application of Practice Aids to Engagements	Word	No
CON-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
CON-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
CON-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
CON-CX-2.2: Component Materiality Worksheet	Excel	No
CON-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
CON-CX-3.2: Engagement Team Discussion	Word	No
CON-CX-3.3: Fraud Risk Inquiries Form	Word	No
CON-CX-3.4: Audit Inquiries Summary Form	Word	No
CON-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
CON-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
CON-CX-4.2.1: Financial Reporting System Documentation Form—Financial Close and Reporting, Significant Transaction Classes	Word	Yes
CON-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
CON-CX-4.3: Walkthrough Documentation Table	Word	Yes
CON-CX-5: Activity and Entity-level Control Forms	Word	Yes
CON-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
CON-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
CON-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
CON-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
CON-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
CON-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
CON-CX-5.7: Control Activities Form for Cash	Word	Yes
CON-CX-5.8: Control Activities Form for Accounts Receivable and Sales	Word	Yes
CON-CX-5.9: Control Activities Form for Inventory	Word	Yes
CON-CX-5.10: Control Activities Form for Property	Word	Yes
CON-CX-5.11: Control Activities Form for Investments and Derivatives	Word	Yes
CON-CX-5.12: Control Activities Form for Other Assets	Word	Yes
CON-CX-5.13: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
CON-CX-5.14: Control Activities Form for Notes Payable and Long-term Debt	Word	Yes
CON-CX-5.15: Control Activities Form for Income Taxes	Word	Yes
CON-CX-5.16: Control Activities Form for Equity	Word	Yes
CON-CX-5.17: Control Activities Form for Contract Billings and Cost-related Accounts	Word	Yes
CON-CX-5.18: Control Activities Form for Income and Expenses (Other Than Contract Billings and Cost-related Accounts)	Word	Yes
CON-CX-6.1: Entity Risk Factors	Word	Yes
CON-CX-6.2: Fraud Risk Factors	Word	No
CON-CX-7.1: Risk Assessment Summary Form	Word	No
CON-CX-7.1.1: Contract Risk Assessment Summary Form	Word	No
CON-CX-7.2: Inherent Risk Assessment Form	Word	No
CON-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures for Noncontract Accounts	Excel	No
CON-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures for Noncontract Accounts	Excel	No
CON-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
CON-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
CON-CX-9.2: Ratio Analysis Worksheet	Excel	No
CON-CX-10.1: Test of Controls Form	Word	No
CON-CX-10.2: Test of Controls Sampling Planning and Evaluation Form	Excel	No
CON-CX-11.1: Inventory Counting Procedures	Word	Yes
CON-CX-11.2: Confirmation Summary Form for Noncontract Accounts	Excel	No
CON-CX-11.3: Accounts Receivable Statistics Form	Excel	Yes
CON-CX-11.4: Checklist for Determining Whether a Nonconstruction Contract is a Derivative	Word	No
CON-CX-11.5: Data Extraction Software Analysis Documentation Form	Word	No
CON-CX-11.6: Documentation and Analysis of Group Components	Word	No
CON-CX-11.7: Construction Contractor's Tax Return Preparation Checklist	Word	No
CON-CX-11.8: Percentage-of-completion Calculation Workpaper	Excel	No
CON-CX-11.9: Construction Contract Change Order Accounting Worksheet	Word	No
CON-CX-11.10: Claims under Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.11: Construction Contract Options and Additions Accounting Worksheet	Word	No
CON-CX-11.12: Investments in Joint Ventures by Construction Contractors Accounting Worksheet	Word	No
CON-CX-11.13: Variable Interest Entity Assessment Accounting Worksheet	Word	No
CON-CX-11.14: Combining Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.15: Segmenting Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.16: Significant Contract Terms and Other Information	Word	No
CON-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
CON-CX-12.2: Audit Difference Evaluation Form	Excel	No
CON-CX-13.1: Disclosure Requirements for Financial Statements of Nonpublic Companies (Long-form Disclosure Checklist)	Word	No
CON-CX-13.2: Additional Disclosures for Construction Contractors and Homebuilders	Word	No
CON-CX-14: Supervision, Review, and Approval Form	Word	No
CON-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
CON-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
CON-CX-16.1: Going Concern Checklist	Word	No
CON-CX-16.2: Significant Estimates Identification Checklist	Word	No
CON-CX-16.3: Concentrations Identification Checklist	Word	No
CON-CX-16.4: Accounting and Engagement Issues	Word	No
CON-CX-17.1: Client Billing Information	Word	No
CON-CX-17.2: Engagement Status Report	Word	No
CON-CX-17.3: Audit Time Summary	Excel	No
CON-CX-17.4: Confirmation and Correspondence Control	Excel	No
CON-CL-1.1: Audit Engagement Letter	Word	Yes
CON-CL-1.2: Engagement Letter Change Order Form	Word	Yes
CON-CL-1.3: Resignation Letter--Drafting Form	Word	Yes
CON-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
CON-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
CON-CL-2.3: Updating Request for Legal Representation	Word	Yes
CON-CL-3.1: Management Representation Letter	Word	Yes
CON-CL-3.2: Management Representation Letter When the Current Year Financial Statements Have Been Audited and the Prior Year Financial Statements Have Been Reviewed	Word	Yes
CON-CL-3.3: Summary of Audit Differences	Word	Yes
CON-CL-3.4: Updating Management Representation Letter	Word	Yes
CON-CL-3.5: Management Representation Letter—for Audits of Periods Ending before December 15, 2012	Word	Yes
CON-CL-4.1: Communication of Significant Deficiencies	Word	Yes
CON-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
CON-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
CON-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
CON-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
CON-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
CON-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
CON-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
CON-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
CON-CL-7.3: Positive Accounts Receivable Confirmation Request--without a Statement	Word	Yes
CON-CL-7.4: Negative Accounts Receivable Confirmation Request	Word	Yes
CON-CL-7.5: Blind Accounts Receivable Confirmation Request	Word	Yes
CON-CL-7.6: Confirmation Request for a Bill-and-hold Transaction	Word	Yes
CON-CL-7.7: Confirmation of Note Receivable	Word	Yes
CON-CL-7.8: Confirmation of Contract Billings, Accounts Receivable, and Retentions	Word	Yes
CON-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
CON-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
CON-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
CON-CL-9.1: Confirmation of Inventories Held by a Third Party--Listing of Inventories Not Enclosed	Word	Yes
CON-CL-9.2: Confirmation of Inventories Held by a Third Party--Listing of Inventories Enclosed	Word	Yes
CON-CL-10.1: Accounts Payable Confirmation	Word	Yes
CON-CL-10.2: Note Payable Confirmation	Word	Yes
CON-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
CON-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
CON-CL-10.5: Confirmation of Compensating Balances	Word	Yes
CON-CL-10.6: Confirmation of Line of Credit	Word	Yes
CON-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
CON-CL-10.8: Confirmation of Subcontractor Accounts Payable and Retentions	Word	Yes
CON-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
CON-CL-11.2: Request for Plan Asset Information-Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
CON-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
CON-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
CON-CL-12.3: Confirmation of Lease Agreement	Word	Yes
CON-CL-12.4: Related Party Confirmation	Word	Yes
CON-CL-12.5: Data Request Letter	Word	Yes
CON-CL-12.6: Client Assistance Request Letter	Word	Yes
CON-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
CON-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
CON-CL-13.3: Client Consent and Acknowledgement Letter	Word	Yes
CON-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
CON-CL-13.5: Communication with Predecessor Auditor Prior to the Engagement Proposal	Word	Yes
CON-CL-13.6: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
CON-CL-14.1: Request for Representations from Other Auditor Who Audits the Financial Statements of a Subsidiary, Division, or Branch—Periods Ending before December 15, 2012	Word	Yes
CON-CL-14.2: Letter from Principal Auditor to Other Auditors Regarding Related Parties—Periods Ending before December 15, 2012	Word	Yes
CON-CL-14.3: Inquiry of Principal Auditor by Component Auditor	Word	Yes
CON-CL-14.4: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
CON-CL-14.5: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Nongroup Financial Statements	Word	Yes
CON-CL-14.6: Request for Representations from Component Auditor When Reference Will Be Made—Periods Ending on or after December 15, 2012	Word	Yes
CON-CL-14.7: Request for Representations from Component Auditor When Responsibility Will Be Assumed—Periods Ending on or after December 15, 2012	Word	Yes
CON-CL-14.8: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made—Periods Ending on or after December 15, 2012	Word	Yes
CON-CL-14.9: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed—Periods Ending on or after December 15, 2012	Word	Yes
CON-AP-1: Audit Program for General Planning Procedures	Word	No
CON-AP-1A: Other General Planning Procedures	Word	No
CON-AP-2: Audit Program for General Auditing and Completion Procedures	Word	No
CON-AP-2A: Other General Auditing and Completion Procedures	Word	No
CON-AP-3: Audit Program for Cash	Word	No
CON-AP-4: Audit Program for Accounts Receivable	Word	No
CON-AP-4A: Other Audit Procedures for Accounts Receivable	Word	No
CON-AP-5: Audit Program for Inventory	Word	No
CON-AP-5A: Other Audit Procedures for Inventory	Word	No
CON-AP-6: Audit Program for Inventory Observation	Word	No
CON-AP-6A: Other Audit Procedures for Inventory Observation	Word	No
CON-AP-7: Audit Program for Property	Word	No
CON-AP-7A: Other Audit Procedures for Property	Word	No
CON-AP-8: Audit Program for Investments and Derivatives	Word	No
CON-AP-8A: Other Audit Procedures for Investments and Derivatives	Word	No
CON-AP-9: Audit Program for Other Assets	Word	No
CON-AP-9A: Other Audit Procedures for Other Assets	Word	No
CON-AP-10: Audit Program for Accounts Payable and Other Liabilities	Word	No
CON-AP-10A: Other Audit Procedures for Accounts Payable and Other Liabilities	Word	No
CON-AP-11: Audit Program for Notes Payable and Long-term Debt	Word	No
CON-AP-12: Audit Program for Income Taxes	Word	No
CON-AP-13: Audit Program for Equity	Word	No
CON-AP-13A: Other Audit Procedures for Equity	Word	No
CON-AP-14: Audit Program for Contract Billings and Cost-related Accounts	Word	No
CON-AP-14A: Other Audit Procedures for Contract Billing and Cost-related Accounts	Word	No
CON-AP-15: Audit Program for Job Site Visits	Word	No
CON-AP-16: Audit Program for the Income Statement Accounts Other Than Contract Billings and Costs	Word	No
CON-AP-16A: Other Audit Procedures for the Income Statement Accounts Other Than Contract Billings and Costs	Word	No
CON-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
CON-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
CON-IA-3: Additional Audit Procedures for Cash Beginning Balance in Initial Audit	Word	No
CON-IA-4: Additional Audit Procedures for Accounts Receivable Beginning Balance in Initial Audit	Word	No
CON-IA-5: Additional Audit Procedures for Inventory Beginning Balance in Initial Audit	Word	No
CON-IA-7: Additional Audit Procedures for Property Beginning Balance in Initial Audit	Word	No
CON-IA-8: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
CON-IA-9: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
CON-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
CON-IA-11: Additional Audit Procedures for Notes Payable and Long-term Debt Beginning Balance in Initial Audit	Word	No
CON-IA-12: Additional Audit Procedures for Income Taxes Beginning Balance in Initial Audit	Word	No
CON-IA-13: Additional Audit Procedures for Equity Beginning Balance in Initial Audit	Word	No
CON-IA-14: Additional Audit Procedures for Contract Billings and Cost-related Accounts Beginning Balance in Initial Audit	Word	No
CON-IR-1: Audit Engagement Letter (Including Interim Reviews)	Word	Yes
CON-IR-2: Interim Review Program	Word	No
CON-IR-3: Interim Review Inquiries Checklist	Word	No
CON-IR-4: Misstatement Evaluation Form--Interim Review	Excel	No
CON-IR-5: Disclosure Requirements for Condensed Interim Financial Information of Nonpublic Companies	Word	No
CON-IR-6: Management Representation Letter--Interim Review	Word	Yes
CON-IR-7: Supervision, Review, and Approval Form--Interim Review	Word	No

Specified Risk

Template Name	Host	Shareable
APPENDIX 7A-1: Standard Compilation Report with Compiled Supplementary Information Presented	Word	Yes
APPENDIX 7A-2: Standard Review Report with Supplementary Information Covered by Review Procedures	Word	Yes
APPENDIX 7A-3: Standard Review Report with Supplementary Information Not Covered by Review Procedures	Word	Yes
APPENDIX 7A-4: Standard Prescribed Form Compilation Report Included in Prequalification and Contractor License Application Filings	Word	Yes
APPENDIX 7A-5: Prescribed Form Review Report Included in Prequalification and Contractor License Application Filings	Word	Yes
APPENDIX 8A: Engagement Acceptance Form for Construction Contractors--Small Business Consulting	Word	No
APPENDIX 8B: Construction Company Background Information Form--Small Business Consulting	Word	No
APPENDIX 8C: Engagement Review Checklist for Construction Contractors--Small Business Consulting	Word	No
APPENDIX 8D: Sample Engagement Letter for Construction Contractor Financing Services	Word	Yes
APPENDIX 8E: Procedures and Reporting Checklist for Construction Contractor Financing Services	Word	No
APPENDIX 8F: Data Collection Checklist for Construction Contractor Financing Services Engagements	Word	No
APPENDIX 8G: Checklist of Contents for a Construction Contractor Financing Proposal	Word	No
APPENDIX 8H: Sample Representation Letter for a Construction Contractor Financing Services Engagement	Word	Yes
APPENDIX 8I: Transmittal Letter for a Construction Contractor Financing Proposal Accountants' Reports Included in Transmittal Letter	Word	Yes
APPENDIX 8J: Closing Letter for a Construction Contractor Financing Proposal	Word	Yes
APPENDIX 8K: Engagement Letter for Litigation Support Services--Drafting Form	Word	Yes
APPENDIX 8L: Conflict of Interest Search Form	Word	No
CON-CR-1: Engagement Acceptance Form	Word	No
CON-CR-2: Checklist for a Step-down Engagement (Audit to Review or Compilation, Review to Compilation)	Word	No
CON-CR-3.1: Illustrative Engagement Letter--Compilation	Word	Yes
CON-CR-3.2: Illustrative Engagement Letter--Management-use-only Financial Statements	Word	Yes
CON-CR-3.3: Illustrative Engagement Letter--Review	Word	Yes
CON-CR-4: Client Information Form	Word	Yes
CON-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
CON-CR-5.2: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements	Word	No
CON-CR-5.3: Compilation Procedures, Review, and Approval Form for Management-use-only Financial Statements	Word	No
CON-CR-5.4: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements to Provide Management-use-only Financial Statements	Word	No
CON-CR-5.5: Review Procedures, Review, and Approval Form	Word	No
CON-CR-6: Trial Balance Preparation Checklist	Word	No
CON-CR-7.1: Inquiry and Analytical Procedures Program	Word	No
CON-CR-7.2: Analytical Procedures Documentation Form	Word	No
CON-CR-8.1: Compilation Reporting Checklist	Word	No
CON-CR-8.2: Review Reporting Checklist	Word	No
CON-CR-9: Illustrative Representation Letter	Word	Yes
CON-CR-10: Routing Instructions for Processing Financial Statements	Word	Yes
CON-CR-11: SMART Analytical Procedures Documentation Form	Excel	Yes
CON-FP-1: Audit Team Members	Word	No
CON-CX-0.1: Application of Practice Aids to Engagements	Word	No
CON-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
CON-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
CON-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
CON-CX-2.2: Component Materiality Worksheet	Excel	No
CON-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
CON-CX-3.2: Engagement Team Discussion	Word	No
CON-CX-3.3: Fraud Risk Inquiries Form	Word	No
CON-CX-3.4: Audit Inquiries Summary Form	Word	No
CON-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
CON-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
CON-CX-4.2.1: Financial Reporting System Documentation Form—Financial Close and Reporting, Significant Transaction Classes	Word	Yes
CON-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
CON-CX-4.3: Walkthrough Documentation Table	Word	Yes
CON-CX-5: Activity and Entity-level Control Forms	Word	Yes
CON-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
CON-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
CON-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
CON-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
CON-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
CON-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
CON-CX-5.7: Control Activities Form for Cash	Word	Yes
CON-CX-5.8: Control Activities Form for Accounts Receivable and Sales	Word	Yes
CON-CX-5.9: Control Activities Form for Inventory	Word	Yes
CON-CX-5.10: Control Activities Form for Property	Word	Yes
CON-CX-5.11: Control Activities Form for Investments and Derivatives	Word	Yes
CON-CX-5.12: Control Activities Form for Other Assets	Word	Yes
CON-CX-5.13: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
CON-CX-5.14: Control Activities Form for Notes Payable and Long-term Debt	Word	Yes
CON-CX-5.15: Control Activities Form for Income Taxes	Word	Yes
CON-CX-5.16: Control Activities Form for Equity	Word	Yes
CON-CX-5.17: Control Activities Form for Contract Billings and Cost-related Accounts	Word	Yes
CON-CX-5.18: Control Activities Form for Income and Expenses (Other Than Contract Billings and Cost-related Accounts)	Word	Yes
CON-CX-6.1: Entity Risk Factors	Word	Yes
CON-CX-6.2: Fraud Risk Factors	Word	No
CON-CX-7.1: Risk Assessment Summary Form	Word	No
CON-CX-7.1.1: Contract Risk Assessment Summary Form	Word	No
CON-CX-7.2: Inherent Risk Assessment Form	Word	No
CON-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures for Noncontract Accounts	Excel	No
CON-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures for Noncontract Accounts	Excel	No
CON-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
CON-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
CON-CX-9.2: Ratio Analysis Worksheet	Excel	No
CON-CX-10.1: Test of Controls Form	Word	No
CON-CX-10.2: Test of Controls Sampling Planning and Evaluation Form	Excel	No
CON-CX-11.1: Inventory Counting Procedures	Word	Yes
CON-CX-11.2: Confirmation Summary Form for Noncontract Accounts	Excel	No
CON-CX-11.3: Accounts Receivable Statistics Form	Excel	Yes
CON-CX-11.4: Checklist for Determining Whether a Nonconstruction Contract is a Derivative	Word	No
CON-CX-11.5: Data Extraction Software Analysis Documentation Form	Word	No
CON-CX-11.6: Documentation and Analysis of Group Components	Word	No
CON-CX-11.7: Construction Contractor's Tax Return Preparation Checklist	Word	No
CON-CX-11.8: Percentage-of-completion Calculation Workpaper	Excel	No
CON-CX-11.9: Construction Contract Change Order Accounting Worksheet	Word	No
CON-CX-11.10: Claims under Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.11: Construction Contract Options and Additions Accounting Worksheet	Word	No
CON-CX-11.12: Investments in Joint Ventures by Construction Contractors Accounting Worksheet	Word	No
CON-CX-11.13: Variable Interest Entity Assessment Accounting Worksheet	Word	No
CON-CX-11.14: Combining Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.15: Segmenting Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.16: Significant Contract Terms and Other Information	Word	No
CON-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
CON-CX-12.2: Audit Difference Evaluation Form	Excel	No
CON-CX-13.1: Disclosure Requirements for Financial Statements of Nonpublic Companies (Long-form Disclosure Checklist)	Word	No
CON-CX-13.2: Additional Disclosures for Construction Contractors and Homebuilders	Word	No
CON-CX-14: Supervision, Review, and Approval Form	Word	No
CON-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
CON-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
CON-CX-16.1: Going Concern Checklist	Word	No
CON-CX-16.2: Significant Estimates Identification Checklist	Word	No
CON-CX-16.3: Concentrations Identification Checklist	Word	No
CON-CX-16.4: Accounting and Engagement Issues	Word	No
CON-CX-17.1: Client Billing Information	Word	No
CON-CX-17.2: Engagement Status Report	Word	No
CON-CX-17.3: Audit Time Summary	Excel	No
CON-CX-17.4: Confirmation and Correspondence Control	Excel	No
CON-CL-1.1: Audit Engagement Letter	Word	Yes
CON-CL-1.2: Engagement Letter Change Order Form	Word	Yes
CON-CL-1.3: Resignation Letter--Drafting Form	Word	Yes
CON-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
CON-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
CON-CL-2.3: Updating Request for Legal Representation	Word	Yes
CON-CL-3.1: Management Representation Letter	Word	Yes
CON-CL-3.2: Management Representation Letter When the Current Year Financial Statements Have Been Audited and the Prior Year Financial Statements Have Been Reviewed	Word	Yes
CON-CL-3.3: Summary of Audit Differences	Word	Yes
CON-CL-3.4: Updating Management Representation Letter	Word	Yes
CON-CL-3.5: Management Representation Letter—for Audits of Periods Ending before December 15, 2012	Word	Yes
CON-CL-4.1: Communication of Significant Deficiencies	Word	Yes
CON-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
CON-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
CON-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
CON-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
CON-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
CON-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
CON-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
CON-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
CON-CL-7.3: Positive Accounts Receivable Confirmation Request--without a Statement	Word	Yes
CON-CL-7.4: Negative Accounts Receivable Confirmation Request	Word	Yes
CON-CL-7.5: Blind Accounts Receivable Confirmation Request	Word	Yes
CON-CL-7.6: Confirmation Request for a Bill-and-hold Transaction	Word	Yes
CON-CL-7.7: Confirmation of Note Receivable	Word	Yes
CON-CL-7.8: Confirmation of Contract Billings, Accounts Receivable, and Retentions	Word	Yes
CON-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
CON-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
CON-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
CON-CL-9.1: Confirmation of Inventories Held by a Third Party--Listing of Inventories Not Enclosed	Word	Yes
CON-CL-9.2: Confirmation of Inventories Held by a Third Party--Listing of Inventories Enclosed	Word	Yes
CON-CL-10.1: Accounts Payable Confirmation	Word	Yes
CON-CL-10.2: Note Payable Confirmation	Word	Yes
CON-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
CON-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
CON-CL-10.5: Confirmation of Compensating Balances	Word	Yes
CON-CL-10.6: Confirmation of Line of Credit	Word	Yes
CON-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
CON-CL-10.8: Confirmation of Subcontractor Accounts Payable and Retentions	Word	Yes
CON-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
CON-CL-11.2: Request for Plan Asset Information-Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
CON-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
CON-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
CON-CL-12.3: Confirmation of Lease Agreement	Word	Yes
CON-CL-12.4: Related Party Confirmation	Word	Yes
CON-CL-12.5: Data Request Letter	Word	Yes
CON-CL-12.6: Client Assistance Request Letter	Word	Yes
CON-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
CON-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
CON-CL-13.3: Client Consent and Acknowledgement Letter	Word	Yes
CON-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
CON-CL-13.5: Communication with Predecessor Auditor Prior to the Engagement Proposal	Word	Yes
CON-CL-13.6: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
CON-CL-14.1: Request for Representations from Other Auditor Who Audits the Financial Statements of a Subsidiary, Division, or Branch—Periods Ending before December 15, 2012	Word	Yes
CON-CL-14.2: Letter from Principal Auditor to Other Auditors Regarding Related Parties—Periods Ending before December 15, 2012	Word	Yes
CON-CL-14.3: Inquiry of Principal Auditor by Component Auditor	Word	Yes
CON-CL-14.4: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
CON-CL-14.5: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Nongroup Financial Statements	Word	Yes
CON-CL-14.6: Request for Representations from Component Auditor When Reference Will Be Made—Periods Ending on or after December 15, 2012	Word	Yes
CON-CL-14.7: Request for Representations from Component Auditor When Responsibility Will Be Assumed—Periods Ending on or after December 15, 2012	Word	Yes
CON-CL-14.8: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made—Periods Ending on or after December 15, 2012	Word	Yes
CON-CL-14.9: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed—Periods Ending on or after December 15, 2012	Word	Yes
CON-AP-1-s: Audit Program for General Planning Procedures	Word	No
CON-AP-2-s: Audit Program for General Auditing and Completion Procedures	Word	No
CON-AP-3-s: Audit Program for Cash	Word	No
CON-AP-4-s: Audit Program for Accounts Receivable	Word	No
CON-AP-5-s: Audit Program for Inventory	Word	No
CON-AP-6-s: Audit Program for Inventory Observation	Word	No
CON-AP-7-s: Audit Program for Property	Word	No
CON-AP-8-s: Audit Program for Investments and Derivatives	Word	No
CON-AP-9-s: Audit Program for Other Assets	Word	No
CON-AP-10-s: Audit Program for Accounts Payable and Other Liabilities	Word	No
CON-AP-11-s: Audit Program for Notes Payable and Long-term Debt	Word	No
CON-AP-12-s: Audit Program for Income Taxes	Word	No
CON-AP-13-s: Audit Program for Equity	Word	No
CON-AP-14-s: Audit Program for Contract Billings and Cost-related Accounts	Word	No
CON-AP-15-s: Audit Program for Job Site Visits	Word	No
CON-AP-16-s: Audit Program for the Income Statement Accounts Other Than Contract Billings and Costs	Word	No
CON-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
CON-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
CON-IA-3: Additional Audit Procedures for Cash Beginning Balance in Initial Audit	Word	No
CON-IA-4: Additional Audit Procedures for Accounts Receivable Beginning Balance in Initial Audit	Word	No
CON-IA-5: Additional Audit Procedures for Inventory Beginning Balance in Initial Audit	Word	No
CON-IA-7: Additional Audit Procedures for Property Beginning Balance in Initial Audit	Word	No
CON-IA-8: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
CON-IA-9: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
CON-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
CON-IA-11: Additional Audit Procedures for Notes Payable and Long-term Debt Beginning Balance in Initial Audit	Word	No
CON-IA-12: Additional Audit Procedures for Income Taxes Beginning Balance in Initial Audit	Word	No
CON-IA-13: Additional Audit Procedures for Equity Beginning Balance in Initial Audit	Word	No
CON-IA-14: Additional Audit Procedures for Contract Billings and Cost-related Accounts Beginning Balance in Initial Audit	Word	No
CON-IR-1: Audit Engagement Letter (Including Interim Reviews)	Word	Yes
CON-IR-2: Interim Review Program	Word	No
CON-IR-3: Interim Review Inquiries Checklist	Word	No
CON-IR-4: Misstatement Evaluation Form--Interim Review	Excel	No
CON-IR-5: Disclosure Requirements for Condensed Interim Financial Information of Nonpublic Companies	Word	No
CON-IR-6: Management Representation Letter--Interim Review	Word	Yes
CON-IR-7: Supervision, Review, and Approval Form--Interim Review	Word	No

Reporting on Controls of Service Organizations (10/12) (20121001) (top)

Template Name	Host	Shareable
APPENDIX A: Front Matter	Word	No
APPENDIX B: Overview of Service Organization Engagements Performed Under SSAE No. 16 (SOC 1 Engagements)	Word	No
APPENDIX C: AT 801 Requirements for Service Auditors in SOC 1 Engagements	Word	No
APPENDIX D: List of Substantive Changes and Additions	Word	No
CSO-FP-0: FIRM POLICIES	Word	No
CSO-FP-1: Engagement Team Members	Word	No
CSO-AP-0: ENGAGEMENT PROGRAMS	Word	No
CSO-AP-1: SOC 1 Engagement Program	Word	No
CSO-AP-2: SOC 1 Engagement Other Procedures Program	Word	No
CSO-CX-0: CHECKLISTS AND PRACTICE AIDS	Word	No
CSO-CX-1: SOC 1 Engagement Acceptance and Continuance Form	Word	No
CSO-CX-2: Understanding the Service Organization and Its Environment	Word	Yes
CSO-CX-3.1: Understanding Aspects of the Service Organization's Control Environment, Risk Assessment Process, Information and Communication System, and Monitoring Controls That Are Relevant to the Services Provided to User Entities	Word	No
CSO-CX-3.2: Understanding the Service Organization's Information System, Including Control Objectives and Related Controls	Word	No
CSO-CX-3.3: Walkthrough Documentation Form for a SOC 1 Engagement	Word	No
CSO-CX-4: Determining Whether Management's Description of the Service Organization's System Is Fairly Presented	Word	No
CSO-CX-5: Determining Whether the Service Organization's Controls Were Suitably Designed	Word	No
CSO-CX-6.1: Test of Controls Form--SOC 1 Engagement (Instructions)	Word	No
CSO-CX-6.1.1: Test of Controls Form--SOC 1 Engagement	Word	No
CSO-CX-6.2: Tests of Controls Sampling Planning and Evaluation Form--SOC 1 Engagement (Instructions)	Word	No
CSO-CX-6.2.1: Test of Controls Sampling Planning and Evaluation Form--SOC 1 Engagement	Word	No
CSO-CX-7.1: Control Matrix for SOC 1 Type 1 Engagement	Word	No
CSO-CX-7.2: Control Matrix for SOC 1 Type 2 Engagement	Word	No
CSO-CX-7.2.1: Control Matrix for SOC 1 Type 2 Engagement (Continuation Page)	Word	No
CSO-CX-8.1: Service Organization Information Technology Environment Worksheet	Word	No
CSO-CX-8.2: Control Objectives and Related Control Forms for IT General Controls	Word	Yes
CSO-CX-8.2.1: Control Form for IT General Controls at a Service Organization	Word	Yes
CSO-CX-8.2.2: Illustrative Control Objectives, Related Controls, and Tests of Operating Effectiveness for IT General Controls at a Service Organization	Word	No
CSO-CX-9: Using the Work of the Internal Audit Function in a SOC 1 Engagement	Word	No
CSO-CX-10: Supervision, Review, and Approval Form--Service Organization Engagement	Word	No
CSO-CX-11.1: SOC 1 Reporting Checklist for Type 1 Engagement	Word	No
CSO-CX-11.2: SOC 1 Reporting Checklist for Type 2 Engagement	Word	No
CSO-CX-11.3: Engagement Issues	Word	No
CSO-CX-12.1: Client Billing Information	Word	No
CSO-CX-12.2: Engagement Status Report	Word	No
CSO-CX-12.3: Engagement Budget and Time Control	Excel	No
CSO-CL-0: CORRESPONDENCE LETTERS	Word	Yes
CSO-CL-1.1: Engagement Letter--SOC 1 Type 1 Engagement	Word	Yes
CSO-CL-1.2: Engagement Letter--SOC 1 Type 2 Engagement	Word	Yes
CSO-CL-2.1: Representation Letter--SOC 1 Type 1 Engagement	Word	Yes
CSO-CL-2.2: Representation Letter--SOC 1 Type 2 Engagement	Word	Yes
CSO-CL-2.3: Representation Letter--Service Organization Representation--SOC 1 Type 2 Engagement Using the Inclusive Method for a Subservice Organization	Word	Yes
CSO-CL-2.4: Representation Letter--Subservice Organization Representation--SOC 1 Type 2 Engagement Using the Inclusive Method for a Subservice Organization	Word	Yes
CSO-CL-3.1: Management Letter Report Drafting Form--SOC 1 Type 1 Engagement	Word	Yes
CSO-CL-3.2: Management Letter Report Drafting Form--SOC 1 Type 2 Engagement	Word	Yes
CSO-CL-4.1: Request for Predecessor Service Auditor to Release Information to Successor Service Auditor	Word	Yes
CSO-CL-4.2: Communication with Predecessor Service Auditor Prior to Final Engagement Acceptance	Word	Yes
CSO-CL-5: Request for Representations from Other Auditor Who Performs Procedures Relating to Certain Control Objectives and Controls in Connection with Management's Description of a Service Organization's System	Word	Yes
CSO-CL-6.1: Management's Assertion Drafting Illustration--SOC 1 Type 1 Engagement	Word	Yes
CSO-CL-6.2: Management's Assertion Drafting Illustration--SOC 1 Type 2 Engagement	Word	Yes
CSO-CL-6.3: Management's Assertion Drafting Illustration--SOC 1 Type 2 Engagement Carve-out Method for a Subservice Organization	Word	Yes
CSO-CL-6.4: Management's Assertion Drafting Illustration--SOC 1 Type 2 Engagement Using Inclusive Method for a Subservice Organization	Word	Yes
CSO-PA-0: PRACTICE AIDS	Word	No
CSO-PA-1: SOC 1 Report Illustration--Type 1 Report	Word	No
CSO-PA-2: SOC 1 Report Illustration--Type 2 Report	Word	No
CSO-PA-3: Payroll Processing Service Organization	Word	No
CSO-PA-3.1: Payroll Processing Service Organization--Description of the System and Complementary User Entity Controls	Word	Yes
CSO-PA-3.2: Payroll Processing Service Organization--Control Objectives and Control Activities Matrix	Word	Yes
CSO-PA-4: IT Processing (Claims Processing) Service Organization	Word	No
CSO-PA-4.1: IT Processing (Claims Processing) Service Organization--Description of the System and Complementary User Entity Controls	Word	Yes
CSO-PA-4.2: IT Processing (Claims Processing) Service Organization--Control Objectives and Control Activities Matrix	Word	Yes
CSO-PA-5: IT Processing (Vendor Management) Service Organization	Word	No
CSO-PA-5.1: IT Processing (Vendor Management) Service Organization--Description of the System and Complementary User Entity Controls	Word	Yes
CSO-PA-5.2: IT Processing (Vendor Management) Service Organization--Control Objectives and Control Activities Matrix	Word	Yes
CSO-PA-6: Control Objective Illustrations for Various Types of Service Organizations	Word	No
CSO-RP-0: REPORTING	Word	No
CSO-RP-1.1: Type 1 Service Auditor's Report--Unqualified Opinion on Fair Presentation and Suitability of Design	Word	No
CSO-RP-1.2: Type 1 Service Auditor's Report--Carve-out Method for a Subservice Organization	Word	No
CSO-RP-1.3: Type 1 Service Auditor's Report--Inclusive Method for a Subservice Organization	Word	No
CSO-RP-1.4: Type 1 Service Auditor's Report--Modified Opinion	Word	No
CSO-RP-2.1: Type 2 Service Auditor's Report--Unqualified Opinion on Fair Presentation, Suitability of Design, and Operating Effectiveness	Word	No
CSO-RP-2.2: Type 2 Service Auditor's Report--Carve-out Method for a Subservice Organization	Word	No
CSO-RP-2.3: Type 2 Service Auditor's Report--Inclusive Method for a Subservice Organization	Word	No
CSO-RP-2.4: Type 2 Service Auditor's Report--Qualified Opinion for Deficiencies in Fair Presentation, Suitability of Design, or Operating Effectiveness	Word	No
CSO-RP-2.5: Type 2 Service Auditor's Report--Adverse Opinion for Deficiencies in Fair Presentation, Suitability of Design, and Operating Effectiveness	Word	No
CSO-RP-2.6: Type 2 Service Auditor's Report--Qualified Opinion because of a Scope Limitation	Word	No
CSO-RP-2.7: Type 2 Service Auditor's Report--Disclaimer of Opinion	Word	No
CSO-RP-2.8: Type 2 Service Auditor's Report--When Control Objectives are in Place for Different Periods	Word	No
CSO-RP-2.9: Type 2 Service Auditor's Report--Disclaimer of Opinion on Information Not Covered by Report	Word	No

Dealerships (8/12) (20120801) (top)

Core Package

Template Name	Host	Shareable
DLR-FP-1: Audit Team Members	Word	No
DLR-CX-0.1: Application of Practice Aids to Engagements	Word	No
DLR-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
DLR-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
DLR-CX-2.1: Financial Statement Materiality Worksheet For Planning Purposes	Excel	No
DLR-CX-2.2: Component Materiality Worksheet	Excel	No
DLR-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
DLR-CX-3.2: Engagement Team Discussion	Word	No
DLR-CX-3.3: Fraud Risk Inquiries Form	Word	No
DLR-CX-3.4: Audit Inquiries Summary Form	Word	No
DLR-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	No
DLR-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
DLR-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	No
DLR-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	No
DLR-CX-4.3: Walkthrough Documentation Table	Word	No
DLR-CX-5: Activity and Entity-level Control Forms	Word	Yes
DLR-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
DLR-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
DLR-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
DLR-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
DLR-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
DLR-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
DLR-CX-5.7: Control Activities Form for Cash	Word	Yes
DLR-CX-5.8: Control Activities Form for Receivables	Word	Yes
DLR-CX-5.9: Control Activities Form for Inventory	Word	Yes
DLR-CX-5.10: Control Activities Form for Property	Word	Yes
DLR-CX-5.11: Control Activities Form for Investments and Derivatives	Word	Yes
DLR-CX-5.12: Control Activities Form for Other Assets	Word	Yes
DLR-CX-5.13: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
DLR-CX-5.14: Control Activities Form for Notes Payable and Long-term Debt	Word	Yes
DLR-CX-5.15: Control Activities Form for Income Taxes	Word	Yes
DLR-CX-5.16: Control Activities Form for Equity	Word	Yes
DLR-CX-5.17: Control Activities Form for the Income Statement	Word	Yes
DLR-CX-6.1: Entity Risk Factors	Word	No
DLR-CX-6.2: Fraud Risk Factors	Word	No
DLR-CX-7.1: Risk Assessment Summary Form	Word	No
DLR-CX-7.2: Inherent Risk Assessment Form	Word	No
DLR-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
DLR-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
DLR-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
DLR-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
DLR-CX-9.2: Ratio Analysis Worksheet	Excel	No
DLR-CX-10.1: Test of Controls Form	Word	No
DLR-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
DLR-CX-11.1: Inventory Counting Procedures	Word	Yes
DLR-CX-11.2: Confirmation Summary Form	Excel	No
DLR-CX-11.3: Accounts Receivable Statistics Form	Excel	Yes
DLR-CX-11.4: Checklist for Determining Whether a Contract is a Derivative	Word	No
DLR-CX-11.5: Data Extraction Software Analysis Documentation Form	Word	No
DLR-CX-11.6: Documentation and Analysis of Group Components	Word	No
DLR-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
DLR-CX-12.2: Audit Difference Evaluation Form	Excel	No
DLR-CX-13.1: Disclosure Requirements for Financial Statements of Nonpublic Companies	Word	No
DLR-CX-13.2: Additional Disclosures for Dealership Inventories	Word	No
DLR-CX-13.3: Additional Disclosures for Finance Companies	Word	No
DLR-CX-14: Supervision, Review, and Approval Form	Word	No
DLR-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
DLR-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
DLR-CX-16.1: Going Concern Checklist	Word	No
DLR-CX-16.2: Significant Estimates Identification Checklist	Word	No
DLR-CX-16.3: Concentrations Identification Checklist	Word	No
DLR-CX-16.4: Accounting and Engagement Issues	Word	No
DLR-CX-17.1: Client Billing Information	Word	No
DLR-CX-17.2: Engagement Status Report	Word	No
DLR-CX-17.3: Audit Time Summary	Excel	No
DLR-CX-17.4: Confirmation and Correspondence Control	Excel	No
DLR-CX-17.5: Checklist of Records Requested from the Dealership	Word	No
DLR-CL-1.1: Audit Engagement Letter	Word	Yes
DLR-CL-1.2: Engagement Letter Change Order Form	Word	Yes
DLR-CL-1.3: Resignation Letter--Drafting Form	Word	Yes
DLR-CL-2.1: Request For Legal Representation--Lawyer is Requested to Provide Information	Word	Yes
DLR-CL-2.2: Request for Legal Representation--Lawyer is Requested to Confirm Information Provided by Client	Word	Yes
DLR-CL-2.3: Updating Request for Legal Representation	Word	Yes
DLR-CL-3.1: Management Representation Letter	Word	Yes
DLR-CL-3.2: Management Representation Letter When the Current Year Financial Statements Have Been Audited and the Prior Year Financial Statements Have Been Reviewed	Word	Yes
DLR-CL-3.3: Summary of Audit Differences	Word	Yes
DLR-CL-3.4: Updating Management Representation Letter	Word	Yes
DLR-CL-4.1: Communication of Significant Deficiencies	Word	Yes
DLR-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
DLR-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
DLR-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
DLR-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
DLR-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
DLR-CL-6.2: Receipt for Cash Counted by the Auditor	Word	Yes
DLR-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
DLR-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
DLR-CL-7.3: Positive Accounts Receivable Confirmation Request--Without a Statement	Word	Yes
DLR-CL-7.4: Negative Accounts Receivable Confirmation Request	Word	Yes
DLR-CL-7.5: Blind Accounts Receivable Confirmation Request	Word	Yes
DLR-CL-7.6: Confirmation Request for a Bill-and-hold Transaction	Word	Yes
DLR-CL-7.7: Confirmation of Note Receivable	Word	Yes
DLR-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
DLR-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
DLR-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
DLR-CL-9.1: Confirmation of Inventories Held by a Third Party--Listing of Inventories Not Enclosed	Word	Yes
DLR-CL-9.2: Confirmation of Inventories Held by a Third Party--Listing of Inventories Enclosed	Word	Yes
DLR-CL-10.1: Accounts Payable Confirmation	Word	Yes
DLR-CL-10.2: Note Payable Confirmation	Word	Yes
DLR-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
DLR-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
DLR-CL-10.5: Confirmation of Compensating Balances	Word	Yes
DLR-CL-10.6: Confirmation of Line of Credit	Word	Yes
DLR-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
DLR-CL-10.8: Confirmation of Finance Reserve	Word	Yes
DLR-CL-10.9: Confirmation of Floor Plan Liability	Word	Yes
DLR-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
DLR-CL-11.2: Request for Plan Asset Information--Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
DLR-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
DLR-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
DLR-CL-12.3: Confirmation of Lease Agreement	Word	Yes
DLR-CL-12.4: Related Party Confirmation	Word	Yes
DLR-CL-12.5: Data Request Letter	Word	Yes
DLR-CL-12.6: Client Assistance Request Letter	Word	Yes
DLR-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
DLR-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
DLR-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
DLR-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
DLR-CL-13.5: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
DLR-CL-13.6: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
DLR-CL-14.1: Request for Representations from Component Auditor When Reference Will Be Made	Word	Yes
DLR-CL-14.2: Request for Representations from Component Auditor When Responsibility Will Be Assumed	Word	Yes
DLR-CL-14.3: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made	Word	Yes
DLR-CL-14.4: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed	Word	Yes
DLR-CL-14.5: Inquiry of Group Auditor by Component Auditor	Word	Yes
DLR-CL-14.6: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
DLR-CL-14.7: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Nongroup Financial Statements	Word	Yes
DLR-CL-14.8: Letter to Other Auditors Regarding Related Parties	Word	Yes
DLR-AP-1: General Planning Procedures	Word	No
DLR-AP-1A: Other General Planning Procedures	Word	No
DLR-AP-2: General Auditing and Completion Procedures	Word	No
DLR-AP-2A: Other General Auditing and Completion Procedures	Word	No
DLR-AP-3: Audit Program for Cash	Word	No
DLR-AP-4: Audit Program for Receivables	Word	No
DLR-AP-4A: Other Audit Procedures for Receivables	Word	No
DLR-AP-5: Audit Program for Inventory	Word	No
DLR-AP-5A: Other Audit Procedures for Inventory	Word	No
DLR-AP-6: Audit Program for Inventory Observation	Word	No
DLR-AP-6A: Other Audit Procedures for Inventory Observation	Word	No
DLR-AP-7: Audit Program for Property	Word	No
DLR-AP-7A: Other Audit Procedures for Property	Word	No
DLR-AP-8: Audit Program for Investments and Derivatives	Word	No
DLR-AP-8A: Other Audit Procedures for Investments and Derivatives	Word	No
DLR-AP-9: Audit Program for Other Assets	Word	No
DLR-AP-9A: Other Audit Procedures for Other Assets	Word	No
DLR-AP-10: Audit Program for Accounts Payable and Other Liabilities	Word	No
DLR-AP-10A: Other Audit Procedures for Accounts Payable and Other Liabilities	Word	No
DLR-AP-11: Audit Program for Notes Payable and Long-term Debt	Word	No
DLR-AP-12: Audit Program for Income Taxes	Word	No
DLR-AP-13: Audit Program for Equity	Word	No
DLR-AP-13A: Other Audit Procedures for Equity	Word	No
DLR-AP-14: Audit Program for the Income Statement	Word	No
DLR-AP-14A: Other Audit Procedures for the Income Statement	Word	No
DLR-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
DLR-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
DLR-IA-3: Additional Audit Procedures for Cash Beginning Balance in Initial Audit	Word	No
DLR-IA-4: Additional Audit Procedures for Receivables Beginning Balance in Initial Audit	Word	No
DLR-IA-5: Additional Audit Procedures for Inventory Beginning Balance in Initial Audit	Word	No
DLR-IA-7: Additional Audit Procedures for Property Beginning Balance in Initial Audit	Word	No
DLR-IA-8: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
DLR-IA-9: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
DLR-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
DLR-IA-11: Additional Audit Procedures for Notes Payable and Long-term Debt Beginning Balance in Initial Audit	Word	No
DLR-IA-12: Additional Audit Procedures for Income Taxes Beginning Balance in Initial Audit	Word	No
DLR-IA-13: Additional Audit Procedures for Equity Beginning Balance in Initial Audit	Word	No
DLR-CR-1: Engagement Acceptance Form--Compilation or Review	Word	No
DLR-CR-2: Checklist for a Step-down Engagement (Audit to Review or Compilation/Review to Compilation)	Word	No
DLR-CR-3.1: Illustrative Engagement Letter--Compilation	Word	Yes
DLR-CR-3.2: Illustrative Engagement Letter--Review	Word	Yes
DLR-CR-4: Client Information Form	Word	No
DLR-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
DLR-CR-5.2: Review Procedures, Review, and Approval Form	Word	No
DLR-CR-6: Trial Balance Preparation Checklist	Word	No
DLR-CR-7: Inquiry and Analytical Procedures Program	Word	No
DLR-CR-8.1: Compilation Reporting Checklist	Word	No
DLR-CR-8.2: Review Reporting Checklist	Word	No
DLR-CR-8.3: Standard Dealership Compilation Report	Word	Yes
DLR-CR-8.4: Standard Dealership Compilation Report --Substantially all Disclosures Omitted	Word	Yes
DLR-CR-8.5: Standard Dealership Review Report	Word	Yes
DLR-CR-9: Illustrative Representation Letter	Word	Yes
DLR-CR-10: Routing Instructions for Processing Financial Statements	Word	No
DLR-CR-11: SMART Analytical Procedures Documentation Form	Excel	No

Specified Risk

Template Name	Host	Shareable
DLR-FP-1: Audit Team Members	Word	No
DLR-CX-0.1: Application of Practice Aids to Engagements	Word	No
DLR-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
DLR-CX-2.1: Financial Statement Materiality Worksheet For Planning Purposes	Excel	No
DLR-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
DLR-CX-3.2: Engagement Team Discussion	Word	No
DLR-CX-3.3: Fraud Risk Inquiries Form	Word	No
DLR-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	No
DLR-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
DLR-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	No
DLR-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	No
DLR-CX-4.3: Walkthrough Documentation Table	Word	No
DLR-CX-5: Activity and Entity-level Control Forms	Word	Yes
DLR-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
DLR-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
DLR-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
DLR-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
DLR-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
DLR-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
DLR-CX-6.1: Entity Risk Factors	Word	No
DLR-CX-6.2: Fraud Risk Factors	Word	No
DLR-CX-7.1: Risk Assessment Summary Form	Word	No
DLR-CX-7.2: Inherent Risk Assessment Form	Word	No
DLR-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
DLR-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
DLR-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
DLR-CX-11.1: Inventory Counting Procedures	Word	Yes
DLR-CX-11.2: Confirmation Summary Form	Excel	No
DLR-CX-11.3: Accounts Receivable Statistics Form	Excel	Yes
DLR-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
DLR-CX-12.2: Audit Difference Evaluation Form	Excel	No
DLR-CX-13.1: Disclosure Requirements for Financial Statements of Nonpublic Companies	Word	No
DLR-CX-13.2: Additional Disclosures for Dealership Inventories	Word	No
DLR-CX-14: Supervision, Review, and Approval Form	Word	No
DLR-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
DLR-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
DLR-CX-16.1: Going Concern Checklist	Word	No
DLR-CX-16.2: Significant Estimates Identification Checklist	Word	No
DLR-CX-16.3: Concentrations Identification Checklist	Word	No
DLR-CX-16.4: Accounting and Engagement Issues	Word	No
DLR-CX-17.4: Confirmation and Correspondence Control	Excel	No
DLR-CX-17.5: Checklist of Records Requested from the Dealership	Word	No
DLR-CL-1.1: Audit Engagement Letter	Word	Yes
DLR-CL-2.1: Request For Legal Representation--Lawyer is Requested to Provide Information	Word	Yes
DLR-CL-3.1: Management Representation Letter	Word	Yes
DLR-CL-4.1: Communication of Significant Deficiencies	Word	Yes
DLR-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
DLR-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
DLR-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
DLR-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
DLR-CL-7.3: Positive Accounts Receivable Confirmation Request--Without a Statement	Word	Yes
DLR-CL-7.7: Confirmation of Note Receivable	Word	Yes
DLR-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
DLR-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
DLR-CL-10.2: Note Payable Confirmation	Word	Yes
DLR-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
DLR-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
DLR-CL-10.5: Confirmation of Compensating Balances	Word	Yes
DLR-CL-10.6: Confirmation of Line of Credit	Word	Yes
DLR-CL-10.8: Confirmation of Finance Reserve	Word	Yes
DLR-CL-10.9: Confirmation of Floor Plan Liability	Word	Yes
DLR-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
DLR-CL-12.4: Related Party Confirmation	Word	Yes
DLR-CL-12.6: Client Assistance Request Letter	Word	Yes
DLR-AP-1-s: General Planning Procedures	Word	No
DLR-AP-2-s: General Auditing and Completion Procedures	Word	No
DLR-AP-3-s: Audit Program for Cash	Word	No
DLR-AP-4-s: Audit Program for Receivables	Word	No
DLR-AP-5-s: Audit Program for Inventory	Word	No
DLR-AP-6-s: Audit Program for Inventory Observation	Word	No
DLR-AP-7-s: Audit Program for Property	Word	No
DLR-AP-8-s: Audit Program for Investments and Derivatives	Word	No
DLR-AP-9-s: Audit Program for Other Assets	Word	No
DLR-AP-10-s: Audit Program for Accounts Payable and Other Liabilities	Word	No
DLR-AP-11-s: Audit Program for Notes Payable and Long-term Debt	Word	No
DLR-AP-12-s: Audit Program for Income Taxes	Word	No
DLR-AP-13-s: Audit Program for Equity	Word	No
DLR-AP-14-s: Audit Program for the Income Statement	Word	No
DLR-CR-11: SMART Analytical Procedures Documentation Form	Excel	No

Audits of Employee Benefit Plans (3/12) (20120301) (top)

Template Name	Host	Shareable
EBP-CR-1: Engagement Acceptance Form	Word	No
EBP-CR-2: Checklist for a Step-down Engagement (Audit to Review or Compilation or Review to Compilation)	Word	No
EBP-CR-3.1: Illustrative Engagement Letter--Compilation	Word	Yes
EBP-CR-3.2: Illustrative Engagement Letter--Review	Word	Yes
EBP-CR-4: Client Information Form	Word	Yes
EBP-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
EBP-CR-5.2: Review Procedures, Review, and Approval Form	Word	No
EBP-CR-6: Trial Balance Preparation Checklist	Word	No
EBP-CR-7: Inquiry and Analytical Procedures Program	Word	No
EBP-CR-8.1: Compilation Reporting Checklist	Word	No
EBP-CR-8.2: Review Reporting Checklist	Word	No
EBP-CR-8.3: Standard Defined Benefit Retirement Plan Assuming End-of-year Benefit Information Compilation Report	Word	Yes
EBP-CR-8.4: Standard Defined Benefit Retirement Plan Assuming Beginning-of-year Information Compilation Report	Word	Yes
EBP-CR-8.5: Standard Defined Contribution Retirement Plan Compilation Report	Word	Yes
EBP-CR-8.6: Standard Defined Benefit Health and Welfare Plan Compilation Report	Word	Yes
EBP-CR-8.7: Standard Defined Contribution Health and Welfare Plan Compilation Report	Word	Yes
EBP-CR-8.8: Standard Defined Benefit Retirement Plan Assuming End-of-year Benefit Information Review Report	Word	Yes
EBP-CR-8.9: Standard Defined Benefit Retirement Plan Assuming Beginning-of-year Benefit Information Review Report	Word	Yes
EBP-CR-8.10: Standard Defined Contribution Retirement Plan Review Report	Word	Yes
EBP-CR-8.11: Standard Defined Benefit Health and Welfare Plan Review Report	Word	Yes
EBP-CR-8.12: Standard Defined Contribution Health and Welfare Plan Review Report	Word	Yes
EBP-CR-9: Illustrative Representation Letter--Review	Word	Yes
EBP-CR-10: Routing Instructions for Processing Financial Statements	Word	Yes
EBP-FP-1: Audit Team Members	Word	No
EBP-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
EBP-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
EBP-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
EBP-CX-1.3: Audit Decision Worksheet for Defined Benefit and Defined Contribution Retirement Plans	Word	No
EBP-CX-2: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
EBP-CX-3.1: Understanding the Plan and Identifying Risks	Word	Yes
EBP-CX-3.2: Engagement Team Discussion	Word	No
EBP-CX-3.3: Fraud Risk Inquiries Form	Word	No
EBP-CX-3.4: Audit Inquiries Summary Form	Word	No
EBP-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
EBP-CX-4.2: Financial Reporting System Documentation Form	Word	Yes
EBP-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting Significant Transaction Classes	Word	Yes
EBP-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
EBP-CX-4.3: Walkthrough Documentation Table	Word	Yes
EBP-CX-5: Activity and Entity-level Control Forms	Word	Yes
EBP-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
EBP-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
EBP-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
EBP-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
EBP-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
EBP-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
EBP-CX-5.7: Control Activities Form for Employer Contributions Received and Receivable	Word	Yes
EBP-CX-5.8: Control Activities Form for Investments and Contracts with Insurance Companies and Similar Institutions	Word	Yes
EBP-CX-5.9: Control Activities Form for Participant Data and Employee Contributions	Word	Yes
EBP-CX-5.10: Control Activities Form for Benefit Payments	Word	Yes
EBP-CX-5.11: Control Activities Form for Benefit Obligations and Participant Accounts	Word	Yes
EBP-CX-5.12: Control Activities Form for Cash	Word	Yes
EBP-CX-5.13: Control Activities Form for Notes Receivable from Participants	Word	Yes
EBP-CX-5.14: Control Activities Form for Property and Equipment Used in Operations	Word	Yes
EBP-CX-5.15: Control Activities Form for Accounts Payable and Accrued Expenses	Word	Yes
EBP-CX-5.16: Control Activities Form for Loans Payable	Word	Yes
EBP-CX-5.17: Control Activities Form for Operating Expenses	Word	Yes
EBP-CX-6.1: Plan Risk Factors	Word	No
EBP-CX-6.2: Fraud Risk Factors	Word	No
EBP-CX-7.1: Risk Assessment Summary Form	Word	No
EBP-CX-7.2: Inherent Risk Assessment Form	Word	No
EBP-CX-8.1: Planning Worksheet to Determine Extent of Substantive Tests	Excel	No
EBP-CX-8.2: Sampling Planning and Evaluation Form--Substantive Tests	Excel	No
EBP-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
EBP-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
EBP-CX-9.2: Ratio Analysis Worksheet	Excel	No
EBP-CX-10.1: Test of Controls Form	Word	No
EBP-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
EBP-CX-11.6: Data Extraction Software Analysis Documentation Form	Word	No
EBP-CX-11.7: Checklist of Tax-related Considerations for Defined Benefit and Contribution Retirement Plans	Word	No
EBP-CX-11.8: Minimum Plan Coverage Test and Minimum Number of Participant Requirement Worksheet	Excel	No
EBP-CX-11.9: Average Benefit Percentage Worksheet	Excel	No
EBP-CX-11.10: Actual Deferral Percentage (ADP) and Actual Contribution Percentage (ACP) Testing Worksheet	Excel	No
EBP-CX-11.11: Checklist of Tax-related Considerations for Health and Welfare Benefit Plans	Word	No
EBP-CX-11.12: ERISA Bonding Requirements	Word	No
EBP-CX-11.13: Analysis of the Timeliness of Participant Contributions	Excel	No
EBP-CX-11.14: Fair Value Measurement Worksheet	Word	No
EBP-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
EBP-CX-12.2: Audit Difference Evaluation Form	Excel	No
EBP-CX-13.1: Disclosure Requirements for Financial Statements of Defined Benefit Plans Updated through March 2012	Word	No
EBP-CX-13.2: Disclosure Requirements for Financial Statements of Defined Contribution Plans Updated through March 2012	Word	No
EBP-CX-13.3: Disclosure Requirements for Financial Statements of Health and Welfare Benefit Plans Updated through March 2012	Word	No
EBP-CX-14: Supervision, Review, and Approval Form	Word	No
EBP-CX-15.1: Control Deficiency Evaluation and Aggregation Worksheet	Word	No
EBP-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
EBP-CX-16.1: Going Concern Checklist	Word	No
EBP-CX-16.2: Significant Estimates Identification Checklist	Word	No
EBP-CX-16.4: Accounting and Engagement Issues Form	Word	No
EBP-CX-17.1: Client Billing Information	Word	No
EBP-CX-17.2: Engagement Status Report	Word	No
EBP-CX-17.3: Audit Time Summary	Excel	No
EBP-CX-17.4: Confirmation and Correspondence Control	Excel	No
EBP-CL-1.1: Audit Engagement Letter	Word	Yes
EBP-CL-1.2: DOL Limited-scope Audit Engagement Letter	Word	Yes
EBP-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
EBP-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
EBP-CL-2.3: Updating Request for Legal Representation	Word	Yes
EBP-CL-3.1: Management Representation Letter	Word	Yes
EBP-CL-3.3: Summary of Audit Differences	Word	Yes
EBP-CL-3.4: Updating Management Representation Letter	Word	Yes
EBP-CL-4.1: Communication of Significant Deficiencies	Word	Yes
EBP-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
EBP-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
EBP-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
EBP-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
EBP-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
EBP-CL-7.1: Confirmation of Contributions Received or Receivable	Word	Yes
EBP-CL-7.2: Confirmation of Contributions Received--Itemized Statement Enclosed	Word	Yes
EBP-CL-7.3: Confirmation of Loan Receivable	Word	Yes
EBP-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
EBP-CL-8.2: Confirmation of Securities Held by Custodians or Trustees	Word	Yes
EBP-CL-8.3: Confirmation of Discretionary Trust	Word	Yes
EBP-CL-8.4: Confirmation of Common or Collective or Master Trusts	Word	Yes
EBP-CL-8.5: Confirmation of Investment and (or) Insurance Contract	Word	Yes
EBP-CL-8.6: Request for Certification of Information by a Bank or Similar Institution or Insurance Company Holding Assets	Word	Yes
EBP-CL-10.1: Confirmation of Loan Payable	Word	Yes
EBP-CL-10.2: Confirmation of Compensating Balances	Word	Yes
EBP-CL-10.3: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
EBP-CL-12.1: Confirmation of Benefit Payments, Distributions, or Withdrawals	Word	Yes
EBP-CL-12.2: Confirmation of Participant Data	Word	Yes
EBP-CL-12.3: Request for Service Auditor's Report	Word	Yes
EBP-CL-12.4: Letter Transmitting Audit Reports to the Plan (When the Auditor Has Not Reviewed Form 5500)	Word	Yes
EBP-CL-12.5: Drafting Form for Client Information Request Letter	Word	Yes
EBP-CL-12.6: Confirmation of Health and Welfare Benefit Plan Contract with Insurance Company or Claims Administrator	Word	Yes
EBP-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
EBP-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
EBP-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
EBP-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
EBP-CL-13.5: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
EBP-CL-13.6: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
EBP-CL-14.1: Request for Representations from Other Auditor Who Audits the Financial Statements of the Plan Sponsor	Word	Yes
EBP-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements of the Plan Sponsor	Word	Yes
EBP-CL-14.3: Instructions to Auditor Performing Agreed-upon Procedures at a Participating Employer in a Multiemployer Employee Benefit Plan	Word	Yes
EBP-CL-15.1: Request for Actuarial Information for Defined Benefit Retirement Plans	Word	Yes
EBP-CL-15.2: Request for Actuarial Information for Defined Benefit Health and Welfare Plans	Word	Yes
EBP-CL-15.3: Request for Actuary's Confirmation of Information Provided by Client	Word	Yes
EBP-CL-16.1: Letter to Regulator for Full-scope Audit	Word	Yes
EBP-CL-16.2: Letter to Regulator for DOL Limited-scope Audit	Word	Yes
EBP-CL-16.3: Letter Advising Client of Regulator Request for Access to Workpapers (When the Auditor Is Required by Law, Regulation, or Contract To Provide Access)	Word	Yes
EBP-CL-16.4: Letter Requesting Client Approval of Regulator Request for Access to Workpapers (When the Auditor Is Not Required by Law, Regulation, or Contract To Provide Access)	Word	Yes
EBP-APDB-1: Defined Benefit Plan Audit Program for General Planning Procedures	Word	No
EBP-APDB-1A: Other General Planning Procedures for Defined Benefit Plans	Word	No
EBP-APDB-2: Defined Benefit Plan Audit Program for General Auditing and Completion Procedures	Word	No
EBP-APDB-2A: Other General Auditing and Completion Procedures for Defined Benefit Plans	Word	No
EBP-APDB-3: Defined Benefit Plan Audit Program for Minutes, Plan Documents, Contracts, and Agreements	Word	No
EBP-APDB-4: Defined Benefit Plan Audit Program for Service Auditor's Reports	Word	No
EBP-APDB-5: Defined Benefit Plan Audit Program for Contributions Received and Receivable	Word	No
EBP-APDB-5A: Other Defined Benefit Plan Audit Procedures for Contributions Received and Receivable	Word	No
EBP-APDB-6: Defined Benefit Plan Audit Program for Investments and Related Income--DOL Limited-scope Audit	Word	No
EBP-APDB-7: Defined Benefit Plan Audit Program for Investments and Related Income--Full-scope Audit	Word	No
EBP-APDB-7A: Other Defined Benefit Plan Audit Procedures for Investments and Related Income--Full-scope Audit	Word	No
EBP-APDB-8: Defined Benefit Plan Audit Program for Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit	Word	No
EBP-APDB-8A: Other Defined Benefit Plan Audit Procedures for Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit	Word	No
EBP-APDB-9: Defined Benefit Plan Audit Program for Contracts with Insurance Companies and Similar Institutions--Full-scope Audit	Word	No
EBP-APDB-9A: Other Defined Benefit Plan Audit Procedures for Contracts with Insurance Companies and Similar Institutions--Full-scope Audit	Word	No
EBP-APDB-10: Defined Benefit Plan Audit Program for Participant Data and Employee Contributions	Word	No
EBP-APDB-10A: Other Defined Benefit Plan Audit Procedures for Participant Data and Employee Contributions	Word	No
EBP-APDB-11: Defined Benefit Plan Audit Program for Benefit Payments	Word	No
EBP-APDB-11A: Other Defined Benefit Plan Audit Procedures for Benefit Payments	Word	No
EBP-APDB-12: Defined Benefit Plan Audit Program for Benefit Obligations	Word	No
EBP-APDB-12A: Other Defined Benefit Plan Audit Procedures for Benefit Obligations	Word	No
EBP-APDB-13: Defined Benefit Plan Audit Program for Cash	Word	No
EBP-APDB-14: Defined Benefit Plan Audit Program for Property and Equipment Used in Operations	Word	No
EBP-APDB-14A: Other Defined Benefit Plan Audit Procedures for Property and Equipment Used in Operations	Word	No
EBP-APDB-15: Defined Benefit Plan Audit Program for Accounts Payable and Accrued Expenses	Word	No
EBP-APDB-16: Defined Benefit Plan Audit Program for Loans Payable	Word	No
EBP-APDB-17: Defined Benefit Plan Audit Program for Operating Expenses	Word	No
EBP-APDB-17A: Other Defined Benefit Plan Audit Procedures for Operating Expenses	Word	No
EBP-APDC-1: Defined Contribution Plan Audit Program for General Planning Procedures	Word	No
EBP-APDC-1A: Other General Planning Procedures for Defined Contribution Plans	Word	No
EBP-APDC-2: Defined Contribution Plan Audit Program for General Auditing and Completion Procedures	Word	No
EBP-APDC-2A: Other General Auditing and Completion Procedures for Defined Contribution Plans	Word	No
EBP-APDC-3: Defined Contribution Plan Audit Program for Minutes, Plan Documents, Contracts, and Agreements	Word	No
EBP-APDC-4: Defined Contribution Plan Audit Program for Service Auditor's Reports	Word	No
EBP-APDC-5: Defined Contribution Plan Audit Program for Contributions Received and Receivable	Word	No
EBP-APDC-5A: Other Defined Contribution Plan Audit Procedures for Contributions Received and Receivable	Word	No
EBP-APDC-6: Defined Contribution Plan Audit Program for Investments and Related Income--DOL Limited-scope Audit	Word	No
EBP-APDC-7: Defined Contribution Plan Audit Program for Investments and Related Income--Full-scope Audit	Word	No
EBP-APDC-7A: Other Defined Contribution Plan Audit Procedures for Investments and Related Income--Full-Scope Audit	Word	No
EBP-APDC-8: Defined Contribution Plan Audit Program for Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit	Word	No
EBP-APDC-8A: Other Defined Contribution Plan Audit Procedures for Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit	Word	No
EBP-APDC-9: Defined Contribution Plan Audit Program for Contracts with Insurance Companies and Similar Institutions--Full-scope Audit	Word	No
EBP-APDC-9A: Other Defined Contribution Plan Audit Procedures for Contracts with Insurance Companies and Similar Institutions--Full-scope Audit	Word	No
EBP-APDC-10: Defined Contribution Plan Audit Program for Participant Data and Employee Contributions	Word	No
EBP-APDC-10A: Other Defined Contribution Plan Audit Procedures for Participant Data and Employee Contributions	Word	No
EBP-APDC-11: Defined Contribution Plan Audit Program for Benefit Payments	Word	No
EBP-APDC-11A: Other Defined Contribution Plan Audit Procedures for Benefit Payments	Word	No
EBP-APDC-12: Defined Contribution Plan Audit Program for Participant Accounts (and Benefit Obligations)	Word	No
EBP-APDC-13: Defined Contribution Plan Audit Program for Cash	Word	No
EBP-APDC-14: Defined Contribution Plan Audit Program for Property and Equipment Used in Operations	Word	No
EBP-APDC-14A: Other Defined Contribution Plan Audit Procedures for Property and Equipment Used in Operations	Word	No
EBP-APDC-15: Defined Contribution Plan Audit Program for Accounts Payable and Accrued Expenses	Word	No
EBP-APDC-16: Defined Contribution Plan Audit Program for Loans Payable	Word	No
EBP-APDC-17: Defined Contribution Plan Audit Program for Operating Expenses	Word	No
EBP-APDC-17A: Other Defined Contribution Plan Audit Procedures for Operating Expenses	Word	No
EBP-APDC-18: Defined Contribution Plan Audit Program for Notes Receivable from Participants (Participant Loans)	Word	No
EBP-APHW-1: Health and Welfare Benefit Plan Audit Program for General Planning Procedures	Word	No
EBP-APHW-1A: Other General Planning Procedures for Health and Welfare Benefit Plans	Word	No
EBP-APHW-2: Health and Welfare Benefit Plan Audit Program for General Auditing and Completion Procedures	Word	No
EBP-APHW-2A: Other General Auditing and Completion Procedures for Health and Welfare Benefit Plans	Word	No
EBP-APHW-3: Health and Welfare Benefit Plan Audit Program for Minutes, Plan Documents, Contracts, and Agreements	Word	No
EBP-APHW-4: Health and Welfare Benefit Plan Audit Program for Service Auditor's Reports	Word	No
EBP-APHW-5: Health and Welfare Benefit Plan Audit Program for Contributions Received and Receivable	Word	No
EBP-APHW-5A: Other Health and Welfare Benefit Plan Audit Procedures for Contributions Received and Receivable	Word	No
EBP-APHW-6: Health and Welfare Benefit Plan Audit Program for Investments and Related Income--DOL Limited-scope Audit	Word	No
EBP-APHW-7: Health and Welfare Benefit Plan Audit Program for Investments and Related Income--Full-scope Audit	Word	No
EBP-APHW-7A: Other Health and Welfare Benefit Plan Audit Procedures for Investments and Related Income--Full-scope Audit	Word	No
EBP-APHW-8: Health and Welfare Benefit Plan Audit Program for Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit	Word	No
EBP-APHW-8A: Other Health and Welfare Benefit Plan Audit Procedures for Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit	Word	No
EBP-APHW-9: Health and Welfare Benefit Plan Audit Program for Contracts with Insurance Companies and Similar Institutions--Full-scope Audit	Word	No
EBP-APHW-9A: Other Health and Welfare Benefit Plan Audit Procedures for Contracts with Insurance Companies and Similar Institutions--Full-scope Audit	Word	No
EBP-APHW-10: Health and Welfare Benefit Plan Audit Program for Program for Participant Data and Employee Contributions	Word	No
EBP-APHW-10A: Other Health and Welfare Benefit Plan Audit Procedures for Participant Data and Employee Contributions	Word	No
EBP-APHW-11: Health and Welfare Benefit Plan Audit Program for Benefit Payments	Word	No
EBP-APHW-11A: Other Health and Welfare Benefit Plan Audit Procedures for Benefit Payments	Word	No
EBP-APHW-12: Health and Welfare Benefit Plan Audit Program for Benefit Obligations	Word	No
EBP-APHW-13: Health and Welfare Benefit Plan Audit Program for Cash	Word	No
EBP-APHW-14: Health and Welfare Benefit Plan Audit Program for Property and Equipment Used in Operations	Word	No
EBP-APHW-14A: Other Health and Welfare Benefit Plan Audit Procedures for Property and Equipment Used in Operations	Word	No
EBP-APHW-15: Health and Welfare Benefit Plan Audit Program for Accounts Payable and Accrued Expenses	Word	No
EBP-APHW-16: Health and Welfare Benefit Plan Audit Program for Loans Payable	Word	No
EBP-APHW-17: Health and Welfare Benefit Plan Audit Program for Operating Expenses	Word	No
EBP-APHW-17A: Other Health and Welfare Benefit Plan Audit Procedures for Operating Expenses	Word	No
EBP-APHW-18: Health and Welfare Benefit Plan Audit Program for Rebates Receivable	Word	No

Forecasts and Projections (2/13) (20130201) (top)

Template Name	Host	Shareable
APPENDIX 1B: ET Interpretation 101-3 Documentation Form	Word	No
APPENDIX 2A: Engagement Acceptance and Continuance Form	Word	No
APPENDIX 2B: Client Information Form	Word	No
APPENDIX 2C: Client Interview Sheet for Prospective Financial Information	Word	No
APPENDIX 2D: Engagement Quality Control and Technical Review Form	Word	No
APPENDIX 2E: Preparation Assistance Program for an Existing Company	Word	No
APPENDIX 2F: Resignation Letter--Drafting Form	Word	No
APPENDIX 2G: Accounting and Engagement Issues	Word	No
APPENDIX 3A: Presentation and Disclosure Checklist--Forecast and Projection Engagements (Third-party Use)	Word	No
APPENDIX 4A-1: Illustrative Engagement Letter--Assembly of a Forecast	Word	Yes
APPENDIX 4A-2: Illustrative Engagement Letter--Assembly of a Forecast, No Report	Word	Yes
APPENDIX 4A-3: Illustrative Engagement Letter--Assembly of a Projection	Word	Yes
APPENDIX 4A-4: Illustrative Engagement Letter--Assembly of a Projection, No Report	Word	Yes
APPENDIX 4A-5: Illustrative Engagement Letter--Assembly of a Forecast and SSARS Compilation of Historicals	Word	Yes
APPENDIX 4A-6: Illustrative Engagement Letter--Assembly of a Forecast and SSARS Management-Use-Only Compilation of Historicals	Word	Yes
APPENDIX 4B: Internal Use Checklist--Prospective Financial Information	Word	No
APPENDIX 4C-1: Illustrative Representation Letter--Assembly of a Forecast	Word	Yes
APPENDIX 4C-2: Illustrative Representation Letter--Assembly of a Projection	Word	Yes
APPENDIX 4D-1: Standard Report--Assembly of a Forecast	Word	No
APPENDIX 4D-2: Assembly of a Forecast--Practitioners Are Not Independent	Word	No
APPENDIX 4D-3: Assembly of a Forecast Presented as a Range	Word	No
APPENDIX 4D-4: Assembly of a Forecast That Omits Disclosures	Word	No
APPENDIX 4D-5: Assembly of a Forecast Presented with Compiled Historical Financial Statements	Word	No
APPENDIX 4D-6: Standard Report--Assembly of a Forecast Prepared on an Other Comprehensive Basis of Accounting (Income Tax Basis)	Word	No
APPENDIX 4D-7: Assembly of a Forecast Prepared on an Other Comprehensive Basis of Accounting (Modified Cash Basis)--Summary of Significant Accounting Policies Omitted	Word	No
APPENDIX 4D-8: Standard Report--Assembly of a Projection	Word	No
APPENDIX 4D-9: Assembly of a Projection--Practitioners Are Not Independent	Word	No
APPENDIX 4D-10: Assembly of a Projection Presented as a Range	Word	No
APPENDIX 4D-11: Assembly of a Projection That Omits Disclosures	Word	No
APPENDIX 4D-12: Assembly of a Projection Presented with Compiled Historical Financial Statements	Word	No
APPENDIX 5A-1: Illustrative Engagement Letter--Compilation of a Forecast	Word	Yes
APPENDIX 5A-2: Illustrative Engagement Letter--Compilation of a Projection	Word	Yes
APPENDIX 5B: Compilation Procedures Checklist--Prospective Financial Information	Word	No
APPENDIX 5C-1: Illustrative Representation Letter--Compilation of a Forecast	Word	Yes
APPENDIX 5C-2: Illustrative Informal Representations--Compilation of a Forecast	Word	Yes
APPENDIX 5C-3: Illustrative Representation Letter--Compilation of a Projection	Word	Yes
APPENDIX 5C-4: Illustrative Informal Representations--Compilation of a Projection	Word	Yes
APPENDIX 5D-1: Standard Report--Compilation of a Forecast	Word	No
APPENDIX 5D-2: Standard Report--Compilation of a Forecast for Comparative Periods	Word	No
APPENDIX 5D-3: Standard Report--Compilation of a Forecast Shown as a Range	Word	No
APPENDIX 5D-4: Compilation of a Single Point Forecast for One Period and a Range Forecast for a Later Period	Word	No
APPENDIX 5D-5: Compilation of a Forecast--Summary of Significant Accounting Policies Omitted	Word	No
APPENDIX 5D-6: Comp of a Forecast That Departs from AICPA Guidelines--No Discl of Diffs Resulting from the Use of a Different Basis of Accting (Modified Cash Basis) in the Forecast Than That Expected to Be Used in the Hist FS (GAAP)	Word	No
APPENDIX 5D-7: Compilation of a Forecast That Departs from AICPA Presentation Guidelines--Use of an Incorrect Accounting Principle	Word	No
APPENDIX 5D-8: Compilation Report on an Updated Forecast	Word	No
APPENDIX 5D-9: Compilation of a Forecast That Refers to a Circular 230 (Tax Shelter) Opinion	Word	No
APPENDIX 5D-10: Standard Report--Compilation of a Forecast Prepared on an Other Comprehensive Basis of Accounting (Income Tax Basis)	Word	No
APPENDIX 5D-11: Compilation of a Forecast Prepared on an Other Comprehensive Basis of Accounting (Income Tax Basis)--Summary of Significant Accounting Policies Omitted	Word	No
APPENDIX 5D-12: Standard Report--Compilation of a Projection	Word	No
APPENDIX 5D-13: Standard Report--Compilation of Projection Shown as a Range	Word	No
APPENDIX 5D-14: Compilation of a Projection--Summary of Significant Accounting Policies Omitted	Word	No
APPENDIX 5D-15: Compilation of a Projection That Departs from AICPA Presentation Guidelines--Use of Different Accounting Principles Than Those Expected to Be Used in the Historical Financial Statements	Word	No
APPENDIX 5D-16: Compilation of a Projection Prepared on an Other Comprehensive Basis of Accounting (Modified Cash Basis)	Word	No
APPENDIX 5D-17: Compilation of a Projection Prepared on an Other Comprehensive Basis of Accounting (Modified Cash Basis)--Summary of Significant Accounting Policies Omitted	Word	No
APPENDIX 5D-18: Compilation of a Forecast with a Supplementary Projection for the Same Period	Word	No
APPENDIX 5D-19: Compilation of a Forecast Presented with a Projection for a Later Period	Word	No
APPENDIX 5D-20: Compilation of a Forecast with a Disclaimer on a Projection Presented as Supplementary Information	Word	No
APPENDIX 5D-21: Compilation of a Forecast That Includes a Projected Sale of an Entity's Real Estate Investment at the End of the Forecast Period	Word	No
APPENDIX 5E: Compilation Reporting Checklist--Prospective Financial Information	Word	No
APPENDIX 6A-1: Engagement Letter--Applying Agreed-upon Procedures to a Forecast	Word	Yes
APPENDIX 6A-2: Engagement Letter--Applying Agreed-upon Procedures to a Projection	Word	Yes
APPENDIX 6A-3: Engagement Letter Addendum	Word	Yes
APPENDIX 6B: Agreed-upon Procedures Checklist--Prospective Financial Information	Word	No
APPENDIX 6C-1: Illustrative Representation Letter--Applying Agreed-upon Procedures to a Forecast	Word	No
APPENDIX 6C-2: Illustrative Representation Letter--Applying Agreed-upon Procedures to a Projection	Word	No
APPENDIX 6D-1: Standard Report--Applying Agreed-upon Procedures to a Forecast	Word	No
APPENDIX 6D-2: Standard Report--Applying Agreed-upon Procedures to a Projection	Word	No
APPENDIX 6E: Request for User's Comments on Procedures--Applying Agreed-upon Procedures to Prospective Financial Information	Word	No
APPENDIX 6F: Agreed-upon Procedures Reporting Checklist--Prospective Financial Information	Word	No
APPENDIX 7A-1: Illustrative Engagement Letter--Examination of a Forecast	Word	Yes
APPENDIX 7A-2: Illustrative Engagement Letter--Examination of a Projection	Word	Yes
APPENDIX 7B: Examination Procedures Checklist--Prospective Financial Information	Word	No
APPENDIX 7C-1: Illustrative Representation Letter--Examination of a Forecast	Word	Yes
APPENDIX 7C-2: Illustrative Representation Letter--Examination of a Projection	Word	Yes
APPENDIX 7D-1: Standard Report--Examination of a Forecast	Word	No
APPENDIX 7D-2: Standard Report--Examination of a Forecast for Comparative Periods	Word	No
APPENDIX 7D-3: Standard Report--Examination of a Forecast Shown as a Range	Word	No
APPENDIX 7D-4: Examination of a Single Point Forecast for One Period and a Range Forecast for a Later Period	Word	No
APPENDIX 7D-5: Qualified Report--Forecast Departs from AICPA Presentation Guidelines	Word	No
APPENDIX 7D-6: Adverse Report--Significant Assumption in a Forecast Is Not Disclosed	Word	No
APPENDIX 7D-7: Adverse Report--One or More Assumptions Do Not Provide Reasonable Basis for the Forecast	Word	No
APPENDIX 7D-8: Disclaimer of Opinion on a Forecast	Word	No
APPENDIX 7D-9: Examination of an Updated Forecast	Word	No
APPENDIX 7D-10: Examination of a Forecast That Refers to a Circular 230 (Tax Shelter) Opinion	Word	No
APPENDIX 7D-11: Examination of a Forecast for One Period and Compilation of a Forecast for a Later Period	Word	No
APPENDIX 7D-12: Examination of Forecast--Reference to Other Practitioners	Word	No
APPENDIX 7D-13: Standard Report--Examination of a Projection	Word	No
APPENDIX 7D-14: Standard Report--Examination of a Projection Shown as a Range	Word	No
APPENDIX 7D-15: Qualified Report--Projection Departs from AICPA Presentation Guidelines	Word	No
APPENDIX 7D-16: Adverse Report--Significant Assumption In a Projection Is Not Disclosed	Word	No
APPENDIX 7D-17: Adverse Report--One or More Assumptions Do Not Provide a Reasonable Basis for the Projection	Word	No
APPENDIX 7D-18: Disclaimer of Opinion on a Projection	Word	No
APPENDIX 7D-19: Examined Forecast and Examined Supplementary Projection	Word	No
APPENDIX 7D-20: Examined Forecast and Compiled Supplementary Projection	Word	No
APPENDIX 7D-21: Separate Report on Supplementary Information Presented with an Examination of a Forecast in an Practitioner-submitted Document--Supplementary Information Subjected to Procedures Applied as Part of the Examined Forecast Taken as a Whole	Word	No
APPENDIX 7D-22: Separate Report on Supplementary Information Presented with an Examination of a Forecast in an Practitioner-submitted Document-Supplementary Information Not Subjected to Procedures Applied as Part of the Examined Forecast Taken as a Whole	Word	No
APPENDIX 7D-23: Examination of a Forecast That Includes a Projected Sale of an Entity's Real Estate Investment at the End of the Forecast Period	Word	No
APPENDIX 7E: Examination Reporting Checklist--Prospective Financial Information	Word	No
APPENDIX 8A-1: Illustrative Engagement Letter--Compilation of a Partial Presentation of Forecasted Information	Word	Yes
APPENDIX 8A-2: Illustrative Engagement Letter--Compilation of a Partial Presentation of Projected Information	Word	Yes
APPENDIX 8A-3: Illustrative Engagement Letter--Assembly of a Partial Presentation of Forecasted Information	Word	Yes
APPENDIX 8A-4: Illustrative Engagement Letter--Assembly of a Partial Presentation of Projected Information	Word	Yes
APPENDIX 8C: Procedures Checklist for Budgets Presented with Interim Historical Financial Statements	Word	No
APPENDIX 8D-1: Illustrative Representation Letter--Compilation of a Partial Presentation of Forecasted Information	Word	Yes
APPENDIX 8D-2: Illustrative Representation Letter--Compilation of a Partial Presentation of Projected Information	Word	Yes
APPENDIX 8D-3: Illustrative Representation Letter--Assembly of a Partial Presentation of Forecasted Information	Word	Yes
APPENDIX 8D-4: Illustrative Representation Letter--Assembly of a Partial Presentation of Projected Information	Word	Yes
APPENDIX 8E-1: Compilation of a Partial Presentation of Forecasted Information	Word	No
APPENDIX 8E-2: Compilation of a Partial Presentation of Forecasted Information That Omits a Summary of Significant Accounting Policies	Word	No
APPENDIX 8E-3: Compilation of a Partial Presentation of Projected Information	Word	No
APPENDIX 8E-4: Assembly of a Partial Presentation of Forecasted Information	Word	No
APPENDIX 8E-5: Assembly of a Partial Presentation of Forecasted Information That Omits Disclosures	Word	No
APPENDIX 8E-6: Assembly of a Partial Presentation of Projected Information	Word	No
APPENDIX 8E-7: Compilation of Pro Forma Financial Statements	Word	No
APPENDIX 8E-8: Comparative Presentation--Reviewed Historical Financial Statements; Compiled Forecast	Word	No
APPENDIX 8E-9: Comparative Presentation--Compiled Historical Financial Statements; Compiled Projection	Word	No
APPENDIX 8E-10: Comparative Presentation--Compiled Historical Financial Statements (Omitting Substantially All Disclosures); Compiled Forecast	Word	No
APPENDIX 8E-11: Comparative Presentation--Compiled Historical Financial Statements, Compiled Supplementary Information Presented; Compiled Projection	Word	No
APPENDIX 8E-12: Comparative Presentation--Compiled Projection; Compiled Historical Financial Statements that Omit Substantially All Disclosures	Word	No
APPENDIX 8E-13: Comparative Presentation--Compiled Schedule of Projected Pretax Income with Comparative Historical Information	Word	No
APPENDIX 8E-14: Compiled Interim Historical Financial Statements Presented with Budgeted Income Information for the Year	Word	No
APPENDIX 9A: Preparation Assistance Program for a Start-up Company	Word	No
APPENDIX 16B-1: Accountant's Report-Internal Use Financial Plan	Word	No
APPENDIX 16B-2: Accountant's Report-Third-party Use Financial Plan	Word	No
APPENDIX 16C: Sample Engagement Letter	Word	Yes
APPENDIX 16D: Sample Privacy Notice	Word	No
APPENDIX 17A-1: Case Cover Sheet	Word	Yes
APPENDIX 17A-2: Client Interview Documentation for Damage Studies Involving Individuals	Word	No
APPENDIX 17A-3: Procedures and Reporting Checklist--Lost Earnings Engagements	Word	No
APPENDIX 17A-4: Procedures and Reporting Checklist--Lost Profits Engagements	Word	No
APPENDIX 17B-1: Presentation and Disclosure Checklist--Entity In or Emerging From Chapter 11 Reorganization	Word	No
APPENDIX 17C-1: Data Request Checklist for a Divorce Engagement	Word	No
APPENDIX 17C-2: Disposable Income and Personal Living Expenses Worksheet	Word	No
APPENDIX 17C-3: Schedule of Assets, Liabilities, and Net Worth Worksheet	Word	No

Auditor's Reports (10/12) (20121001) (top)

Template Name	Host	Shareable
APPENDIX 1A-1: Standard Report--GAAP Basis Financial Statements of a Corporation for a Single Year (Report Drafting Illustration)	Word	No
APPENDIX 1A-2: Interim Period (Report Drafting Illustration)	Word	No
APPENDIX 1A-3: Initial Accounting Period of Less Than 12 Months (Report Drafting Illustration)	Word	No
APPENDIX 1A-4: Dual-dated Report (Report Drafting Illustration)	Word	No
APPENDIX 1A-5: Balance Sheet Only (Report Drafting Illustration)	Word	No
APPENDIX 1A-6: Balance Sheet Only, Initial Accounting Period (Report Drafting Illustration)	Word	No
APPENDIX 1A-7: Statement of Income and Retained Earnings Only (Report Drafting Illustration)	Word	No
APPENDIX 1A-8: Audit Conducted in Accordance with U.S. GAAS and in Accordance with International Standards on Auditing (Report Drafting Illustration)	Word	No
APPENDIX 1A-9: Audit of Nonpublic Entity Conducted in Accordance with GAAS and in Accordance with PCAOB Auditing Standards (Report Drafting Illustration)	Word	No
APPENDIX 1B-1: Reporting Guidance Checklist	Word	No
APPENDIX 1B-2: Audit Reporting Checklist	Word	No
APPENDIX 1C-1: Standard Report--GAAP Basis Financial Statements of a Corporation for a Single Year (Report Drafting Illustration)	Word	No
APPENDIX 1C-2: Standard Report on Comparative Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 1C-3: GAAP Measurement Departures (Report Drafting Illustration)	Word	No
APPENDIX 1C-4: Report Qualified Because of a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 1C-5: Auditor's Report on the Financial Statements of a Single Period; Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 1C-6: Income Tax Basis--Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 3A-1: GAAP Measurement Departures (Report Drafting Illustration)	Word	No
APPENDIX 3A-2: Qualified Opinion--Leases Not Capitalized	Word	No
APPENDIX 3A-3: Qualified Opinion--Property Carried at Appraisal Value	Word	No
APPENDIX 3A-4: Qualified Opinion--Property and Equipment Not Valued in Accordance with GAAP; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-5: Qualified Opinion--Lack of Depreciation; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-6: Qualified Opinion--Failure to Provide for Loss from Lawsuit	Word	No
APPENDIX 3A-7: Qualified Opinion--Prior-year Loss Recognized in Current Year	Word	No
APPENDIX 3A-8: Qualified Opinion--Depreciation Computed Using Modified Accelerated Cost Recovery System (MACRS) Guidelines	Word	No
APPENDIX 3A-9: Qualified Opinion--Manufacturing Overhead Excluded from Inventory	Word	No
APPENDIX 3A-10: Qualified Opinion--Improper Amortization of Intangible Development Cost; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-11: Qualified Opinion--Failure to Use Equity Accounting	Word	No
APPENDIX 3A-12: Qualified Opinion--Majority-owned Subsidiaries Not Consolidated	Word	No
APPENDIX 3A-13: Qualified Opinion--Omission of Deferred Taxes on Tax Return Depreciation in Excess of Financial Statement Depreciation	Word	No
APPENDIX 3A-14: Qualified Opinion--Deferred Income Taxes Not Segregated Between Current and Long-term	Word	No
APPENDIX 3A-15: Qualified Opinion--Decline in Value of Equity Securities Incorrectly Reported	Word	No
APPENDIX 3A-16: Qualified Opinion--Current Liability Incorrectly Shown as Long-term	Word	No
APPENDIX 3A-17: Qualified Opinion--Settlement of a Lawsuit Incorrectly Classified as Extraordinary Item	Word	No
APPENDIX 3A-18: Qualified Opinion--Capitalization of Start-up Costs	Word	No
APPENDIX 3A-19: Qualified Opinion--Percentage-of-completion Method Should Have Been Used; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-20: Qualified Opinion--Equity Investment on the Tax Basis; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-21: Qualified Opinion--Improper Recording of Subscription Revenues	Word	No
APPENDIX 3A-22: Qualified Opinion--Failure to Accrue Compensated Absences	Word	No
APPENDIX 3A-23: Qualified Opinion--Improper Determination of Pension Cost; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-24: Qualified Opinion--Incorrect Valuation of Inventory; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-25: Qualified Opinion--Failure to Recognize Fair Value of Guarantee; Quantification of the Effects of the Misstatement is Not Practical	Word	No
APPENDIX 3A-26: Qualified Opinion--Primary Beneficiary of an Unconsolidated Variable Interest Entity	Word	No
APPENDIX 3B-1: GAAP Disclosure Omissions (Report Drafting Illustration)	Word	No
APPENDIX 3B-2: Qualified Opinion--Failure to Disclose Future Commitments under Long-term Operating Leases	Word	No
APPENDIX 3B-3: Qualified Opinion--Failure to Disclose Restrictions in Debt Agreement	Word	No
APPENDIX 3B-4: Qualified Opinion--Failure to Present a Statement of Cash Flows (Report Drafting Illustration)	Word	No
APPENDIX 3B-5: Qualified Opinion--Failure to Present Comprehensive Income and Its Components (Report Drafting Illustration)	Word	No
APPENDIX 3B-6: Qualified Opinion--Failure to Disclose Related Party Transactions	Word	No
APPENDIX 3B-7: Qualified Opinion--Misrepresentation Concerning Related Party Transactions	Word	No
APPENDIX 3B-8: Qualified Opinion--Failure to Disclose Information about Financial Instruments with Concentrations of Credit Risk	Word	No
APPENDIX 3B-9: Qualified Opinion--Failure to Disclose Required Fair Value Information of Financial Instruments	Word	No
APPENDIX 3B-10: Qualified Opinion--Failure to Disclose Concentration in Volume of Business Transacted with a Customer	Word	No
APPENDIX 3B-11: Qualified Opinion--Failure to Disclose Maximum Exposure to Loss for a Significant Interest in a Variable Interest Entity	Word	No
APPENDIX 3C-1: Adverse Opinion--GAAP Measurement Departure (Report Drafting Illustration)	Word	No
APPENDIX 3C-2: Adverse Opinion--Failure to Use Liquidation Basis of Accounting	Word	No
APPENDIX 3C-3: Adverse Opinion--GAAP Disclosure Omission (Report Drafting Illustration)	Word	No
APPENDIX 3C-4: Adverse Opinion--Failure to Disclose Concentration in Volume of Business Transacted with a Customer	Word	No
APPENDIX 3C-5: Adverse Opinion--Misleading Representation about a Related Party Transaction	Word	No
APPENDIX 4A-1: Report Qualified Because of a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 4A-2: Failure to Confirm Receivables (Not Imposed by Client)	Word	No
APPENDIX 4A-3: Inventory Not Observed	Word	No
APPENDIX 4A-4: Beginning Inventory Not Observed	Word	No
APPENDIX 4A-5: Completeness of Revenue Not Substantiated	Word	No
APPENDIX 4A-6: Management Representations Not Obtained	Word	No
APPENDIX 4A-7: Lawyer's Letter Not Obtained	Word	No
APPENDIX 4A-8: Inadequate Accounting Records	Word	No
APPENDIX 4A-9: Inadequate Support for Inventory Pricing	Word	No
APPENDIX 4B-1: Disclaimer of Opinion Because of a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 4B-2: Failure to Confirm Receivables (Imposed by Client)	Word	No
APPENDIX 4B-3: Inventory Not Observed	Word	No
APPENDIX 4B-4: Beginning Inventory Not Observed--Opinion on Balance Sheet and Disclaimer on the Other Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 4B-5: Completeness of Cash Sales and Purchases Not Substantiated	Word	No
APPENDIX 4B-6: Management Representations Not Obtained	Word	No
APPENDIX 4B-7: Lawyer's Letter Not Obtained	Word	No
APPENDIX 4B-8: Inadequate Accounting Records	Word	No
APPENDIX 4B-9: First-year Audit--Beginning Balance Sheet Not Audited	Word	No
APPENDIX 4B-10: Comparative Report--Unmodified Opinion on Current Year; Unmodified Opinion on Prior Year Balance Sheet and Disclaimer of Opinion on the Prior Year Statements of Income, Retained Earnings, and Cash Flows	Word	No
APPENDIX 4B-11: Allowance for Loan Losses and Income Tax Accounts Not Audited (Imposed by Client)	Word	No
APPENDIX 4B-12: Inability to Obtain Audit Evidence Relating to Income Tax Accruals (Imposed by Client)	Word	No
APPENDIX 4B-13: Accounting Records Destroyed by Fire, Flood, or a Natural Disaster	Word	No
APPENDIX 4B-14: Inability to Obtain Audit Evidence Relating to Uncertain Tax Benefits (Imposed by Client)	Word	No
APPENDIX 5A-1: First Audit--Scope Limitation Because of Inadequate Accounting Records; Disclaimer of Opinion on Results of Operations and Cash Flows and on Consistency (Report Drafting Illustration)	Word	No
APPENDIX 5A-2: First Audit--Client-imposed Scope Limitation; Disclaimer of Opinion on Consistency (Report Drafting Illustration)	Word	No
APPENDIX 5A-3: First Audit--Balance Sheet Only; Client-imposed Scope Limitation; Disclaimer of Opinion on Consistency (Report Drafting Illustration)	Word	No
APPENDIX 5A-4: Auditor's Report on Comparative Financial Statements That Reflect a Change from Generally Accepted Accounting Principles to the Cash Basis of Accounting in Current Year (Prior Year Adjusted Retrospectively) (Report Drafting Illustration)	Word	No
APPENDIX 5A-5: Prior-year Accounting Records on a Comprehensive Basis of Accounting Other Than Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 5A-6: Auditor's Report on the Financial Statements of a Single Period; Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 5A-7: Auditor's Report When Management Has Not Provided Reasonable Justification That a Change in Accounting Principle is Preferable (Report Drafting Illustration)	Word	No
APPENDIX 5A-8: Qualified Opinion When the Effect of a Change in Accounting Principle Is Incorrectly Reported (Report Drafting Illustration)	Word	No
APPENDIX 5A-9: Adverse Opinion When the Effect of a Change in Accounting Principle Is Incorrectly Reported (Report Drafting Illustration)	Word	No
APPENDIX 5A-10: Qualified Opinion When a Newly Adopted Principle Is Not in Conformity with Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 5A-11: Adverse Opinion When a Newly Adopted Principle Is Not in Conformity with Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 5A-12: Auditor's Report on the Financial Statements of a Single Period That Include the Correction of an Error (Report Drafting Illustration)	Word	No
APPENDIX 5A-13: Auditor's Report on Comparative Financial Statements That Include the Correction of an Error Involving Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 5A-14: Auditor's Report on Comparative Financial Statements That Include the Correction of an Error	Word	No
APPENDIX 6A-1: Report with Emphasis-of-Matter Paragraph Because of a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 6A-2: Going Concern--Capital Deficiency	Word	No
APPENDIX 6A-3: Going Concern--Default of Credit Agreement	Word	No
APPENDIX 6A-4: Going Concern--Significant Operating Loss	Word	No
APPENDIX 6A-5: Going Concern--Default of Loan Agreements	Word	No
APPENDIX 6A-6: Going Concern--Bankruptcy Reorganization	Word	No
APPENDIX 6B-1: Disclaimer of Opinion Because of an Uncertainty Other Than a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 6B-2: Disclaimer of Opinion Because of a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 6B-3: Disclaimer of Opinion Because of a Going Concern Uncertainty--Default of Credit Agreement and Net Loss	Word	No
APPENDIX 7A-1: Emphasis of a Matter (Report Drafting Illustration)	Word	No
APPENDIX 7A-2: Other-Matter (Report Drafting Illustration)	Word	No
APPENDIX 7A-3: Emphasis of a Matter--Related Party Transactions	Word	No
APPENDIX 7A-4: Emphasis of a Matter--Concentration in Volume of Business Transacted with a Supplier	Word	No
APPENDIX 7A-5: Emphasis of a Matter--Subsequent Events	Word	No
APPENDIX 7A-6: Emphasis of a Matter--Accounting Standard Prior to Its Effective Date	Word	No
APPENDIX 7A-7: Emphasis of a Matter--Uncertainty Other Than a Going Concern Uncertainty	Word	No
APPENDIX 7A-8: Emphasis of a Matter--Entity Is Part of an Affiliated Group	Word	No
APPENDIX 7A-9: Limited Reporting Engagement--Opinion on Balance Sheet, Disclaimer on Other Basic Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 7A-10: Limited Reporting Engagement--Auditors Have Not Obtained Sufficient Appropriate Audit Evidence about Consistency of Application of Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 7A-11: Qualified Opinion Because of a Departure from GAAP with an Emphasis-of-Matter Paragraph Because of a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 7A-12: Qualified Opinion Because of a Departure from GAAP with an Emphasis-of-Matter Paragraph Because of a Going Concern Uncertainty	Word	No
APPENDIX 7A-13: Qualified Opinion Because of a Departure from GAAP with an Emphasis-of-Matter Paragraph Because of a Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 7A-14: Emphasis-of-Matter Because of a Going Concern Uncertainty and a Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 7A-15: Qualified Opinion Because of a Scope Limitation with an Emphasis-of-Matter Paragraph Because of a Going Concern Uncertainty	Word	No
APPENDIX 7A-16: Qualified Opinion Because of a Departure from GAAP and a Scope Limitation	Word	No
APPENDIX 7A-17: Standard Compilation Report (Report Drafting Illustration)	Word	No
APPENDIX 7A-18: Standard Review Report (Report Drafting Illustration)	Word	No
APPENDIX 7A-19: Financial Statements Prepared in Accordance With International Financial Reporting Standards (IFRS) as Issued by the International Accounting Standards Board (IASB) (Report Drafting Illustration)	Word	No
APPENDIX 7A-20: Financial Statements Prepared in Accordance with Accounting Principles of Another Country--U.S.-style Modified Report (Report Drafting Illustration)	Word	No
APPENDIX 7A-21: Financial Statements Prepared in Accordance with Accounting Principles of Another Country also Intended for Use in the United States--U.S. Standard Report with Emphasis-of-Matter Paragraph (Report Drafting Illustration)	Word	No
APPENDIX 7A-22: Financial Statements of Nonissuer Audited in Accordance with Standards of the PCAOB (Report Drafting Illustration)	Word	No
APPENDIX 7B-1: Report on a Review of Interim Financial Information (Report Drafting Illustration)	Word	No
APPENDIX 7B-2: Report on a Review of Comparative Interim Financial Information (Report Drafting Illustration)	Word	No
APPENDIX 7B-3: Report on a Review of Interim Financial Information--GAAP Measurement Departure (Report Drafting Illustration)	Word	No
APPENDIX 7B-4: Report on a Review of Interim Financial Information--GAAP Disclosure Departure (Report Drafting Illustration)	Word	No
APPENDIX 7B-5: Report on a Review of Interim Financial Information--Going Concern (Report Drafting Illustration)	Word	No
APPENDIX 7B-6: Report on a Review of Interim Financial Information--Reference to Report of Component Auditor	Word	No
APPENDIX 8A-1: Standard Report on Comparative Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 8A-2: Unmodified Opinion on Prior Year; Opinion Qualified on Current Year Because of a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8A-3: Unmodified Opinion on Prior Year; Adverse Opinion on Current Year Because of a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8A-4: Unmodified Opinion on Prior Year; Opinion Qualified on Current Year for a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 8A-5: Unmodified Opinion on Both Years; Emphasis-of-Matter in Current Year Because of a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 8A-6: Unmodified Opinion on Both Years; Emphasis-of-Matter in Current Year Because of a Going Concern Uncertainty	Word	No
APPENDIX 8A-7: EOM in Prior Yr Because of a Going Concern Uncertainty; EOM in Current Yr Because of the Same Uncertainty and Qualified for a Departure from GAAP	Word	No
APPENDIX 8A-8: EOM in Prior Yr Because of a Going Concern Uncertainty; EOM in Current Yr Because of the Same Uncertainty and Qualified for a Scope Limitation	Word	No
APPENDIX 8A-9: Qualified Opinion on Prior Year Because of a Scope Limitation; Unmodified Opinion on Current Year (Report Drafting Illustration)	Word	No
APPENDIX 8A-10: Qualified Opinion on Prior Year Because of a Scope Limitation; Qualified Opinion on Current Year Because of a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8A-11: Qualified Opinion on Prior Year Because of a Scope Limitation; Unmodified Opinion on Current Year Balance Sheet and Qualified Opinion on Other Current Year Statements Because of Prior Year’s Scope Limitation (Rpt Drafting Illustration)	Word	No
APPENDIX 8A-12: Qualified Opinion on Prior Year Because of a Scope Limitation (Inventory Not Observed); Unmodified Opinion on Current Year Balance Sheet and Qualified Opinion on Other Current Year Statements Because of Prior Year’s Scope Limitation	Word	No
APPENDIX 8A-13: Disclaimer of Opinion on Prior Year Because of a Scope Limitation; Qualified Opinion on Current Year Because of a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8A-14: Opinion Qualified for Both Years Because of a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8A-15: Unmodified Opinion on Current Year; Updated Opinion on Prior Year Reflecting Correction of a GAAP Departure (Report Drafting Illustration)	Word	No
APPENDIX 8A-16: Unmodified Opinion on Prior Year; Disclaimer of Opinion on Current Year Because of a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 8B-1: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unmodified Opinion (Report Drafting Illustration)	Word	No
APPENDIX 8B-2: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Qualified Opinion Because of a GAAP Departure That Continues in the Current Period (Report Drafting Illustration)	Word	No
APPENDIX 8B-3: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Opinion EOM Because of a Going Concern Uncertainty That Continues in the Current Period (Report Drafting Illustration)	Word	No
APPENDIX 8B-4: Audited Comparative Financial Statements; Predecessor Auditor Reported on Prior-period Financial Statements before Restatement (Report Drafting Illustration)	Word	No
APPENDIX 8B-5: Audited Comparative Financial Statements; Predecessor Auditor Reported on Prior-period Financial Statements Before Retrospective Adjustment for Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 8B-6: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unmodified Opinion (Predecessors' Practice Merged with Successor Auditors')	Word	No
APPENDIX 8B-7: Report on Comparative Consolidated Financial Statements and Supplementary Information When Predecessor Auditors Have Audited the Prior-period Financial Statements and Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 8C-1: Current Period Audited; Prior Period Reviewed--Reference to Service Performed in Prior Period (Report Drafting Illustration)	Word	No
APPENDIX 8C-2: Current Period Audited; Prior Period Compiled--Reference to Service Performed in Prior Period (Report Drafting Illustration)	Word	No
APPENDIX 8C-3: Current Period Audited; Prior Period Reviewed--Financial Statements Prepared on Income Tax Basis	Word	No
APPENDIX 8C-4: Current Period Audited; Prior Period Compiled--Reference to Prior-period Financial Statements with a Changed Reference to a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8C-5: Current Period Audited; Prior Period Reviewed--Reference to Prior-period Financial Statements with a Changed Reference to a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8C-6: Current Period Audited; Prior Period Compiled--Reference to Prior-period Financial Statements Adjusted Retrospectively to Apply Change in Accounting Principle	Word	No
APPENDIX 8C-7: Current Period Audited; Prior Period Reviewed--Reference to Prior-period Financial Statements Adjusted Retrospectively to Apply Change in Accounting Principle	Word	No
APPENDIX 9A-1: Consolidated Financial Statements--Comparative Periods (Report Drafting Illustration)	Word	No
APPENDIX 9A-2: Consolidated Financial Statements--Single Period (Report Drafting Illustration)	Word	No
APPENDIX 9A-3: Combined Financial Statements--Comparative Periods (Report Drafting Illustration)	Word	No
APPENDIX 9A-4: Combined Financial Statements--Single Period (Report Drafting Illustration)	Word	No
APPENDIX 9A-5: Consolidated Financial Statements--Change in the Reporting Entity Not Resulting from a Transaction or Event (Report Drafting Illustration)	Word	No
APPENDIX 9B-1: Standard Report on Supplementary Consolidating Information--Separate Report (Alternative I) (Report Drafting Illustration)	Word	No
APPENDIX 9B-2: Standard Report on Supplementary Consolidating Information Including a Disclaimer of Opinion on the Consolidating Information--Separate Report (Alternative II) (Report Drafting Illustration)	Word	No
APPENDIX 9B-3: Combined Report on Consolidated Financial Statements and Supplementary Consolidating Information--Additional Paragraph in the Auditor's Report on the Basic Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 9C-1: Consolidating Financial Statements--Comparative Periods (Report Drafting Illustration)	Word	No
APPENDIX 9C-2: Consolidating Financial Statements--Single Period (Report Drafting Illustration)	Word	No
APPENDIX 9C-3: Consolidating Financial Statements--GAAP Departure Affecting a Subsidiary But Not Material to the Consolidated Financial Statements	Word	No
APPENDIX 9C-4: Consolidating Financial Statements--GAAP Departure Affecting Both a Subsidiary's and the Consolidated Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 9C-5: Consolidating Financial Statements--Inconsistent Application of Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 9C-6: Consolidating Financial Statements--Scope Limitation Affecting a Subsidiary But Not the Consolidated Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 9C-7: Consolidating Financial Statements--Scope Limitation Affecting Both a Subsidiary's and the Consolidated Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 9C-8: Consolidating Financial Statements--Certain Subsidiaries Compiled (Report Drafting Illustration)	Word	No
APPENDIX 9C-9: Consolidating Financial Statements for Current Period; Consolidated Amounts Only for Prior Period	Word	No
APPENDIX 10A-1: Report on Comparative Consolidated Financial Statements When Component Auditors Have Audited Subsidiaries for All Years Presented (Report Drafting Illustration)	Word	No
APPENDIX 10A-2: Report on Comparative Consolidated Financial Statements and Supplementary Information When Component Auditors Have Audited the Financial Statements and Additional Information of a Subsidiary for All Years Presented	Word	No
APPENDIX 10A-3: Separate Report on Supp lInformation Presented with Consolidated Fin. Statements When Component Auditors Have Audited the Fin. Statements and Supp Information of a Subsidiary for All Years Presented (Report Drafting Illustration)	Word	No
APPENDIX 10A-4: Report on Single-period Consolidated Financial Statements When Component Auditors Have Audited a Subsidiary (Report Drafting Illustration)	Word	No
APPENDIX 10A-5: Report on Consolidated Financial Statements for Comparative Periods When Component Auditors Have Audited a Subsidiary for Only One Period (Report Drafting Illustration)	Word	No
APPENDIX 10A-6: Separate Report on Single-period Consolidating Financial Statements Presented as Supplementary Information When Component Auditors Have Audited a Subsidiary (Report Drafting Illustration)	Word	No
APPENDIX 10A-7: Consolidating Financial Statements Presented as Basic Financial Statements--a Material Subsidiary Audited by Component Auditors (Report Drafting Illustration)	Word	No
APPENDIX 10A-8: Consolidating Financial Statements Presented as Basic Financial Statements--an Immaterial Subsidiary Audited by Component Auditors (Report Drafting Illustration)	Word	No
APPENDIX 10A-9: Qualified Report Caused by the Component Auditors' Qualification for a GAAP Departure by a Subsidiary (Report Drafting Illustration)	Word	No
APPENDIX 10A-10: Qualified Report Caused by the Component Auditors' Qualification for a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 10A-11: Report with Emphasis-of-Matter Because the Component Auditor's Report Included an Emphasis-of-Matter Paragraph for a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 10A-12: Report with Emphasis-of-Matter Because the Component Auditor's Report Included an Emphasis-of-Matter Paragraph for a Change in Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 10A-13: Group Auditor's Report When Component Auditor's Report Is Qualified for a GAAP Departure That Is Not Material to the Consolidated Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 10A-14: Qualified Report When Group Auditors Are Unable to Satisfy Themselves about the Adequacy of the Component Auditors' Audit or Independence (Report Drafting Illustration)	Word	No
APPENDIX 10A-15: Disclaimer of Opinion When Group Auditors Are Unable to Satisfy Themselves about the Adequacy of the Component Auditors' Audit or Independence (Report Drafting Illustration)	Word	No
APPENDIX 10A-16: Standard Report When the Component Auditors Have Audited the Financial Statements of an Investee Accounted for by the Equity Method (Report Drafting Illustration)	Word	No
APPENDIX 10A-17: Qualified Report When Component Auditors Have Audited the Financial Statement of an Investee Accounted for by the Equity Method (Report Drafting Illustration)	Word	No
APPENDIX 10A-18: Standard Report on Consolidated Financial Statements When Component Auditors Have Audited a Subsidiary--Comparative Balance Sheets for Two Years and Income Statements and Cash Flows for Three Years (Report Drafting Illustration)	Word	No
APPENDIX 11A-1: Unmodified Opinion on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-2: Unmodified Opinion on Supplementary Information--Other-Matter Paragraph of Auditor's Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-3: Unmodified Opinion on Supplementary Information--Other-Matter Paragraph of Auditor's Standard Report When Only One Financial Statement Is Presented (Report Drafting Illustration)	Word	No
APPENDIX 11A-4: Disclaimer of Opinion on All Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-5: Disclaimer of Opinion on Part of the Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-6: Disclaimer of Opinion on Nonaccounting Data--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-7: Unmodified Opinion on Supplementary Accounting Information But Disclaimer on Nonaccounting Data--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-8: Unmodified Opinion on Supplementary Information When Information Is Presented for Some Periods for Which Basic Financial Statements Are Not Presented--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-9: Qualified Report on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-10: Auditor's Report on Financial Statements That Contain Audited Voluntary Fair Value Information, When Such Information Does Not Constitute a Complete Balance Sheet (Report Drafting Illustration)	Word	No
APPENDIX 11A-11: Auditor's Report on Financial Statements That Contain Unaudited Voluntary Fair Value Information (Report Drafting Illustration)	Word	No
APPENDIX 11B-1: Auditor's Report When Other Information in a Document Containing Audited Financial Statements Is Inconsistent with the Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 11B-2: Auditor Requested to Report on Other Information in a Document Containing Audited Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 11B-3: Qualified Report on Other Information in a Document Containing Audited Financial Statements When Auditor Is Requested to Report (Report Drafting Illustration)	Word	No
APPENDIX 12A-1: Partnership--Income Tax Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-2: Partnership--Accounting Treatment Required by the Partnership Agreement (Report Drafting Illustration)	Word	No
APPENDIX 12A-3: S Corporation--GAAP Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-4: S Corporation--Income Tax Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-5: Limited Liability Company--GAAP Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-6: Limited Liability Company--Income Tax Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-7: Proprietorship--GAAP Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-8: Proprietorship--Cash Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-9: Personal Financial Statements--Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 12A-10: Personal Financial Statements--Income Tax Basis (Report Drafting Illustration)	Word	No
APPENDIX 12A-11: Personal Financial Statements--GAAP Departure (Inappropriate Valuation Method) (Report Drafting Illustration)	Word	No
APPENDIX 12A-12: Personal Financial Statements--GAAP Departure (Unjustified Change in Valuation Method) (Report Drafting Illustration)	Word	No
APPENDIX 12A-13: Personal Financial Statements--Disclaimer of Opinion Because of a Scope Limitation (Inadequate Accounting Records) (Report Drafting Illustration)	Word	No
APPENDIX 12A-14: Personal Financial Statements--Statement of Financial Condition Only (Report Drafting Illustration)	Word	No
APPENDIX 12A-15: Pension or Profit Sharing Plan--Standard Report; Defined Benefit Plan (Year-end Benefit Information Date) (Report Drafting Illustration)	Word	No
APPENDIX 12A-16: Pension or Profit Sharing Plan--Standard Report; Defined Contribution Plan (Report Drafting Illustration)	Word	No
APPENDIX 12A-17: Nonprofit Organization Other Than a Voluntary Health and Welfare Organization--Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 12A-18: Voluntary Health and Welfare Organization--Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 12A-19: Development Stage Company--Standard Report, Single Period (Report Drafting Illustration)	Word	No
APPENDIX 12A-20: Development Stage Company--Standard Report, Comparative Periods (Report Drafting Illustration)	Word	No
APPENDIX 12A-21: Development Stage Company--Emphasis-of-Matter (Uncertainty about Ability to Continue as a Going Concern)	Word	No
APPENDIX 13A-1: Regulatory Basis--Statutory Insurance Basis, Report Used Solely for Regulatory Filing (Report Drafting Illustration)	Word	No
APPENDIX 13A-2: Regulatory Basis--IRS Form 990 (Including Additional Information), Report Used Solely for Regulatory Filing (Report Drafting Illustration)	Word	No
APPENDIX 13A-3: Regulatory Basis--Financial Statements Prepared by Contractor for Inclusion in Prequalification Filing, Report Used Solely for Regulatory Filing (Report Drafting Illustration)	Word	No
APPENDIX 13A-4: Regulatory Basis--Statutory Insurance Basis, Report Is Not Limited to Use in Regulatory Filing (Report Drafting Illustration)	Word	No
APPENDIX 13A-5: Income Tax Basis--Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 13A-6: Income Tax Basis--Departure from Basis of Accounting	Word	No
APPENDIX 13A-7: Income Tax Basis--Scope Limitation	Word	No
APPENDIX 13A-8: Cash Basis (Modified Cash Basis)--Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 13A-9: Cash Basis (Modified Cash Basis)--Departure from Basis of Accounting	Word	No
APPENDIX 13A-10: Cash Basis (Modified Cash Basis)--Scope Limitation	Word	No
APPENDIX 13A-11: Cash Basis--Statement of Cash Receipts and Disbursements Only	Word	No
APPENDIX 13A-12: Report on Financial Statements Prepared Pursuant to a Loan Agreement	Word	No
APPENDIX 13A-13: Report on Financial Statements Prepared Pursuant to an Acquisition Agreement	Word	No
APPENDIX 13A-14: Liquidation Basis--Single Year (Company in Liquidation or When Liquidation Is Imminent)	Word	No
APPENDIX 13A-15: Liquidation Basis--Comparative Financial Statements (Company in Liquidation or When Liquidation Is Imminent)	Word	No
APPENDIX 13A-16: Liquidation Basis--Year of Adoption, Single-year Financial Statements (Company in Liquidation or When Liquidation Is Imminent)	Word	No
APPENDIX 13A-17: Liquidation Basis--Year of Adoption, Comparative Financial Statements (Company in Liquidation or When Liquidation Is Imminent)	Word	No
APPENDIX 13A-18: Special-purpose Presentation That Does Not Constitute a Complete Presentation But Is Otherwise in Conformity with an Other Comprehensive Basis of Accounting	Word	No
APPENDIX 13B-1: Report on Specified Elements, Accounts, or Items of a Financial Statement Prepared in Accordance with GAAP--Engagement in Connection with an Audit of Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 13B-2: Contribution to a Profit Sharing Trust--Engagement in Connection with an Audit of Financial Statements	Word	No
APPENDIX 13B-3: Incentive Compensation Plan--Engagement in Connection with an Audit of Financial Statements	Word	No
APPENDIX 13B-4: Prescribed Schedule of Exploration Expenditures of a Regulated Company--Engagement in Connection with an Audit of Financial Statements	Word	No
APPENDIX 13B-5: Report on Specified Elements, Accounts, or Items of a Financial Statement Prepared in Accordance with GAAP--Separate Engagement (Report Drafting Illustration)	Word	No
APPENDIX 13B-6: Lease Agreement--Rent Based on Gross Sales--Separate Engagement	Word	No
APPENDIX 13B-7: Net Departmental Bonuses--Separate Engagement	Word	No
APPENDIX 13C-1: Report on the Application of Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 13C-2: Long-term Lease Transaction	Word	No
APPENDIX 13C-3: Issuance of Additional Shares of Common Stock to Holders of Convertible Preferred Stock	Word	No
APPENDIX 13D-1: Report on Examination Service (Report Drafting Illustration)	Word	No
APPENDIX 13D-2: Report on Review Service (Report Drafting Illustration)	Word	No
APPENDIX 14A-1: Communication of Significant Deficiencies (Drafting Illustration)	Word	No
APPENDIX 14A-2: Communication of Significant Deficiencies and Material Weaknesses (Drafting Illustration)	Word	No
APPENDIX 14A-3: Communication of No Material Weaknesses in a Separate Report (Drafting Illustration)	Word	No
APPENDIX 14B-1: Separate Report on Management's Assertion about the Effectiveness of the Entity's Internal Control (Report Drafting Illustration)	Word	No
APPENDIX 14B-2: Separate Report--Adverse Opinion on the Entity's Internal Control (Report Drafting Illustration)	Word	No
APPENDIX 14B-3: Separate Report--Disclaimer of Opinion on the Entity's Internal Control When There Is a Limitation on the Scope of the Examination (Report Drafting Illustration)	Word	No
APPENDIX 14B-4: Separate Report on Manaagement's Assertion about the Effectiveness of the Entity's Internal Control When the Auditor's Opinion is Based in Part on the REport of Another Auditor (Report Darfting Illustration)	Word	No
APPENDIX 14B-5: Combined Report on Internal Control and on the Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 14B-6: Communication of Significant Deficiencies and Material Weaknesses in an Integrated Audit (Report Drafting Illustration)	Word	No
APPENDIX 14C-1: Introduction to a Management Letter (Report Drafting Illustration)	Word	No
APPENDIX 14C-2: Management Letter Points	Word	No

Quality Control--International (8/09) (20090801) (top)

Template Name	Host	Shareable
GCI-PA-1.1: Checklist for the Development and Implementation of a Quality Control System for Firms with Two or More Professionals	Word	No
GCI-PA-1.2: Checklist for the Development and Implementation of a Quality Control System for Sole Practitioners with No Staff	Word	No
GCI-PA-1.3: Quality Control Maintenance Calendar	Word	No
GCI-PA-2.1: Leadership Responsibilities For Quality in the Firm Policy and Procedures Drafting Form	Word	No
GCI-PA-2.2: Staff Survey--Does the Firm Have a Positive Workplace Environment?	Word	No
GCI-PA-2.3: Staff Survey--Firm Leadership and Commitment to Quality	Word	No
GCI-PA-2.4: Leadership and Commitment to Quality Communications	Word	No
GCI-PA-3.1: Relevant Ethical Requirements Policy and Procedures Drafting Form	Word	No
GCI-PA-3.2: Independence Representation	Word	Yes
GCI-PA-3.3: Independence Representation Control Log	Word	No
GCI-PA-3.4: Independence Resolution Form	Word	No
GCI-PA-4.1: Acceptance and Continuance of Client Relationships and Specific Engagements Policy and Procedures Drafting Form	Word	No
GCI-PA-5.1: Human Resources Policies and Procedures Drafting Form	Word	No
GCI-PA-6.1: Assessing the Firm's Staffing Needs	Word	No
GCI-PA-6.2: Interview and Evaluation Checklist	Word	Yes
GCI-PA-6.3: Candidate Screening Form	Word	Yes
GCI-PA-6.4: New Employee Orientation Checklist	Word	No
GCI-PA-7.1: Engagement Team Competence and Capabilities	Word	No
GCI-PA-8.1: Annual Staffing Plan	Excel	No
GCI-PA-9.1: CPD Planning Kit--Survey (Input-based Approach)	Excel	No
GCI-PA-9.2: CPD Planning Kit--Individual Plan (Input-based Approach)	Excel	Yes
GCI-PA-9.3: CPD Planning Kit--Firm Worksheet (Input-based Approach)	Excel	No
GCI-PA-9.4: Individual CPD Record (Input-based Approach)	Excel	Yes
GCI-PA-9.5: Individual CPD Record (Output-based Approach)	Word	Yes
GCI-PA-10.1: Staff Evaluation--Long Form	Word	No
GCI-PA-10.2: Staff Evaluation--Short Form	Word	No
GCI-PA-10.3: Partner Evaluation Form	Word	No
GCI-PA-10.4: Administrative Employee Evaluation Form	Word	No
GCI-PA-10.5: Annual Promotion and Compensation Summary	Word	No
GCI-PA-11.1: Engagement Performance Policy and Procedures Drafting Form	Word	No
GCI-PA-11.2: Engagement Performance Bridging Document--Audit Engagements of Non-listed Entities	Word	No
GCI-PA-11.3: Consultation, Differences of Opinion, and Engagement Withdrawal Documentation Form	Word	No
GCI-PA-11.4: Engagement Quality Control Review Form	Word	No
GCI-PA-12.1: Monitoring Policy and Procedures Drafting Form	Word	No
GCI-PA-12.2: Monitoring Questionnaire to Identify Need for Revisions	Word	No
GCI-PA-12.3: Checklist for Administering a Monitoring Program	Word	No
GCI-PA-12.4: Monitoring Checklist--Firm with Two or More Professionals	Word	No
GCI-PA-12.5: Monitoring Checklist--Sole Practitioner with No Staff	Word	No
GCI-PA-12.6: Personnel Interview Questionnaire	Word	No
GCI-PA-12.8: Annual Monitoring Communication Drafting Form	Word	No
GCI-PA-12.9: Summary of Monitoring Findings and Recommendations Drafting Form	Word	No
GCI-PA-12.10: Summary of Identified Monitoring Deficiencies	Word	No
GCI-PA-12.11: Documentation and Resolution of Complaints and Allegations Made Against the Firm	Word	No
GCI-PA-13.1: Model Quality Control Document--Small and Medium-sized Firms	Word	No
GCI-PA-13.2: Model Quality Control Document--Smaller Firms	Word	No
GCI-PA-13.3: Model Quality Control Document--Sole Practitioner Firm with One or More Staff	Word	No
GCI-PA-13.4: Model Quality Control Document--Sole Practitioner with No Staff	Word	No
GCI-PA-13.5: Quality Control Policies and Procedures Drafting Form	Word	No
GCI-PA-14.1: Quality Control System Assessment--Firms with Two or More Professionals	Word	No
GCI-PA-14.2: Quality Control System Assessment--Sole Practitioners with No Staff	Word	No

Quality Control--Compilation and Review (4/12) (20120401) (top)

Template Name	Host	Shareable
GCR-PA-1.1: Checklist for the Development and Implementation of a Quality Control System for Firms with Two or More Professionals	Word	No
GCR-PA-1.2: Checklist for the Development and Implementation of a Quality Control System for Sole Practitioners with No Professional Staff	Word	No
GCR-PA-1.3: Quality Control Maintenance Calendar	Word	No
GCR-PA-1.4: Quality Control Documentation Checklist	Word	No
GCR-PA-2.1: Leadership Responsibilities For Quality Within the Firm Policy and Procedures Drafting Form	Word	No
GCR-PA-3.1: Relevant Ethical Requirements Policy and Procedures Drafting Form	Word	No
GCR-PA-3.2: Independence, Integrity, and Objectivity Questionnaire	Word	No
GCR-PA-3.3: Independence, Integrity, and Objectivity Representation	Word	Yes
GCR-PA-3.4: Independence, Integrity, and Objectivity Resolution Form	Word	No
GCR-PA-3.5: ET Interpretation 101-3 Documentation Form	Word	No
GCR-PA-4.1: Acceptance and Continuance of Client Relationships and Specific Engagements Policy and Procedures Drafting Form	Word	No
GCR-PA-5.1: Human Resources Policies and Procedures Drafting Form	Word	No
GCR-PA-6.1: Interview and Evaluation Checklist	Word	Yes
GCR-PA-6.2: Employment Application	Word	Yes
GCR-PA-6.3: Employee Confidentiality Agreement Drafting Form	Word	Yes
GCR-PA-7.1: Engagement Team Competencies and Capabilities	Word	No
GCR-PA-9.1: Individual CPE Record	Excel	Yes
GCR-PA-9.2: Notification Form--In-house CPE Program	Word	No
GCR-PA-9.3: Qualifications--In-house CPE Program	Word	No
GCR-PA-9.4: Attendance Record and Course Outline--In-house CPE Program	Word	No
GCR-PA-9.5: Participant's Evaluation--In-house CPE Program	Word	Yes
GCR-PA-9.6: Evaluation Summary--In-house CPE Program	Word	No
GCR-PA-9.7: Instructor's Evaluation--In-house CPE Program	Word	Yes
GCR-PA-10.1: Professional Staff Evaluation	Word	No
GCR-PA-10.2: Administrative Staff Evaluation Form	Word	No
GCR-PA-11.1: Engagement Performance Policy and Procedures Drafting Form	Word	No
GCR-PA-11.2: Engagement Performance Bridging Document with QCM Described--Compilations and Reviews	Word	No
GCR-PA-11.3: Engagement Performance Bridging Document with QCM Described--Attestation Engagements	Word	No
GCR-PA-11.4: Presumptively Mandatory Departure, Consultation, Differences of Opinion, and Engagement Withdrawal Documentation Form	Word	No
GCR-PA-11.5: Engagement Quality Control Review Form	Word	No
GCR-PA-12.1: Monitoring Policy and Procedures Drafting Form	Word	No
GCR-PA-12.2: Checklist for Administering a Monitoring Program	Word	No
GCR-PA-12.3: Inspection/Review Checklist--Firm with Two or More Professionals	Word	No
GCR-PA-12.4: Inspection/Review Checklist--Sole Practitioner with No Professional Staff	Word	No
GCR-PA-12.5: General Compilation Engagement Review Checklist	Word	No
GCR-PA-12.6: General Review Engagement Review Checklist	Word	No
GCR-PA-12.7: Annual Monitoring Communication Drafting Form	Word	No
GCR-PA-12.8: Summary of Monitoring Findings and Recommendations Drafting Form	Word	No
GCR-PA-12.9: Summary of Identified Monitoring Deficiencies	Word	No
GCR-PA-12.10: Documentation and Resolution of Complaints and Allegations Made Against the Firm	Word	No
GCR-PA-13.1: Model Quality Control Document--Firms That Perform Only Compilation and Review Engagements	Word	No
GCR-PA-13.2: Model Quality Control Document--Sole Practitioner Firm with One or More Professional Staff That Performs Only Compilation and Review Engagements	Word	No
GCR-PA-13.3: Model Quality Control Document--Sole Practitioner Who Performs Only Compilation and Review Engagements	Word	No
GCR-PA-13.4: Quality Control Policies and Procedures Drafting Form--Firms That Perform Only Compilation and Review Engagements	Word	No
GCR-PA-14.1: Questionnaire to Identify Need for QC System Revisions	Word	No
GCR-PA-16.1: Checklist of Administrative Procedures Involved in an Engagement Review	Word	No
GCR-PA-16.2: Representation Letter Drafting Form	Word	No

Preparing Governmental Financial Statements (10/12) (20121001) (top)

Template Name	Host	Shareable
APPENDIX 1A: Checklist for Determining Whether an Entity is a Governmental Entity	Word	No
APPENDIX 3A: Enterprise Fund Determination Worksheet	Word	No
APPENDIX 3B: Separate Fund Reporting Requirements	Word	No
APPENDIX 4A: Accounting for Nonexchange Transactions	Word	No
APPENDIX 4B: Accounting for Property Taxes	Word	No
Appendix 5A: Evaluating and Recording Pollution Remediation Obligations	Word	No
APPENDIX 6A: Deposits--Custodial Credit Risk Disclosures	Word	No
APPENDIX 6B: Investments--Custodial Credit Risk Disclosures	Word	No
APPENDIX 7A: Infrastructure--Criteria for Using the Modified Approach	Word	No
APPENDIX 7B: Assessing and Accounting for Capital Asset Impairments	Word	No
APPENDIX 10A: Checklist for Evaluating Potential Component Units and Reporting under GASBS No. 14 As Amended by GASBS No. 39 (Pre-GASBS No. 61)	Word	No
APPENDIX 10B: Checklist for Evaluating Potential Component Units and Reporting under GASBS No. 61	Word	No
APPENDIX 11A: Major Fund Determination Worksheet	Excel	No
APPENDIX 11B: Determining Governmental Fund Balance Classifications	Word	No
APPENDIX 12B: Eliminations and Reclassifications within the Primary Government	Word	No
APPENDIX 12C: Converting Governmental Fund Balances to Net Position in the Government-wide Statement of Net Position	Word	No
APPENDIX 12E: Identifying and Reporting Extraordinary and Special Items in Governmental Financial Reports	Word	No
APPENDIX 13B: Segment Determination Worksheet	Word	No
APPENDIX 15B: Checklist for Preparing Management's Discussion and Analysis (MD&A)	Word	No
APPENDIX 17A: Worksheet--Accounting for Costs of Activities That Include Fund-raising	Word	No
APPENDIX 17B: Basic Financial Statements Required for Special-purpose Governments	Word	No
APPENDIX B-1: Governmental Disclosure Checklist	Word	No
APPENDIX B-1a: Additional Disclosures for External Investment Pools	Word	No
APPENDIX B-1b: Additional Disclosures for Public Entity Risk Pools	Word	No

Managing an Accounting Practice (2/13) (20130201) (top)

Template Name	Host	Shareable
APPENDIX 1A: Quality Control Maintenance Calendar	Word	No
APPENDIX 2A: Preliminary Snapshot--Business Planning	Word	No
APPENDIX 2B-1: Employee Recommendations Survey	Word	No
APPENDIX 2B-2: Client Feedback Survey	Word	Yes
APPENDIX 2B-3: Employee Recommendations and Client Feedback Recap Form	Word	No
APPENDIX 2C: SWOT Analysis Forms	Word	No
APPENDIX 2D: Objectives and Strategies Form	Word	No
APPENDIX 2E: Action Plan Form	Word	No
APPENDIX 2F-2a: Summary Income Statement Budget	Excel	Yes
APPENDIX 2F-2b: Balance Sheet Budget	Excel	Yes
APPENDIX 2F-2c: Statement of Cash Flows Budget	Excel	Yes
APPENDIX 2F-3: Gross Revenue Analysis Worksheet	Excel	Yes
APPENDIX 2F-4: Expense Analysis Worksheet	Excel	Yes
APPENDIX 2F-4a: Salary and Personnel Expense Worksheet	Excel	Yes
APPENDIX 2F-4b: Facilities and General Expense Worksheet	Excel	Yes
APPENDIX 2F-5: Other Income and Expense Worksheet	Excel	Yes
APPENDIX 2F-6a: Unbilled Work in Progress Worksheet	Excel	Yes
APPENDIX 2F-6b: Billings and Billing Adjustments Worksheet	Excel	Yes
APPENDIX 2F-7a: Billed Accounts Receivable Worksheet	Excel	Yes
APPENDIX 2F-7b: Collections Pattern Analysis Worksheet	Excel	Yes
APPENDIX 2F-8: Prepaid Expense Worksheet	Excel	Yes
APPENDIX 2F-9a: Property and Equipment Worksheet	Excel	Yes
APPENDIX 2F-9b: Accumulated Depreciation Worksheet	Excel	Yes
APPENDIX 2F-9c: Gain or Loss on Asset Disposals	Excel	Yes
APPENDIX 2F-10: Accounts Payable and Accrued Expenses Worksheet	Excel	Yes
APPENDIX 2F-11a: Debt Budget Worksheet (Excluding Lines of Credit)	Excel	Yes
APPENDIX 2F-11b: Interest Income and Expense Recap	Excel	Yes
APPENDIX 2F-12: Cash and Line of Credit Worksheet	Excel	Yes
APPENDIX 2F-13: Budget Assumptions List	Word	No
APPENDIX 2G: Succession Planning Checklist	Word	No
APPENDIX 2H: Participant's Evaluation--Strategic Planning Sessions	Word	No
APPENDIX 2I: Performance Expectations and Evaluation Form	Word	No
APPENDIX 3A: Preliminary Snapshot--Firm Administration	Word	No
APPENDIX 3C: Employee Payroll Information Sheet	Word	Yes
APPENDIX 3D: Payroll Service Bureau Checklist	Word	No
APPENDIX 3E: Time and Expense Form	Excel	Yes
APPENDIX 3F: Report Processing Routing Slip	Word	Yes
APPENDIX 3G: Production Control Log	Word	Yes
APPENDIX 3H: File Checkout/Return Card	Word	Yes
APPENDIX 3I: Prospective Insurance Agent Evaluation Form	Word	No
APPENDIX 3J: Existing Agent or Broker Evaluation Form	Word	No
APPENDIX 3K: Firm Asset Listing	Word	Yes
APPENDIX 3L: Disaster Recovery Plan Questionnaire	Word	No
APPENDIX 4A: Preliminary Snapshot--Billing, Collecting, and Managing Cash Flows	Word	No
APPENDIX 4B-1: Invoice for Write-up Services	Word	Yes
APPENDIX 4B-2: Invoice for Progress Billing	Word	Yes
APPENDIX 4B-3: Invoice for Single Billing	Word	Yes
APPENDIX 4C: Billing Worksheet	Excel	Yes
APPENDIX 4D-1: Letter Documenting Intent to Stop Work in Ten Days	Word	Yes
APPENDIX 4D-2: Letter Documenting Stop Work	Word	Yes
APPENDIX 4E-1: Collection Letter--30 Days Past Due	Word	Yes
APPENDIX 4E-2: Collection Letter--60 Days Past Due	Word	Yes
APPENDIX 4E-3: Collection Letter--90 Days Past Due	Word	Yes
APPENDIX 4F: Client Collection Call Sheet	Word	Yes
APPENDIX 4G: Draft Note Agreement	Word	Yes
APPENDIX 5A: Preliminary Snapshot--Facilities Management	Word	No
APPENDIX 5C: Facilities Planning Form	Excel	No
APPENDIX 5D: Facility Lease Comparison Worksheet	Excel	No
APPENDIX 5E: Office Relocation Checklist	Word	No
APPENDIX 5F: Existing Telecommunications System Form	Word	No
APPENDIX 5G: Telecommunications Users' Needs Questionnaire	Word	No
APPENDIX 5H: Computer Vendor Evaluation Form	Word	No
APPENDIX 5I: Lease/Buy Cost Comparison Worksheet	Excel	No
APPENDIX 6A: Preliminary Snapshot-- Practice Development	Word	No
APPENDIX 6C: Checklist for Developing a Marketing Plan	Word	No
APPENDIX 6D: Simplified Model Marketing Plan	Word	Yes
APPENDIX 6E: Example of Request to Be Put on Bidder's List	Word	Yes
APPENDIX 6F: Example of a Comprehensive Proposal	Word	Yes
APPENDIX 6G: Example of a Proposal Letter	Word	Yes
APPENDIX 6H: Diagnostic Review of a Client's Operations	Word	No
APPENDIX 6I: Seminar Planning Checklist	Word	No
APPENDIX 6J: Webinar Planning Checklist	Word	Yes
APPENDIX 6K: Market Perception Questionnaire	Word	No
APPENDIX 6L: Firm Competition Worksheet	Word	No
APPENDIX 6M: Marketing Budget Worksheet	Word	No
APPENDIX 6N: New Client Lead Information Sheet	Word	No
APPENDIX 6O: Referral Thank You Letter Drafting Form	Word	Yes
APPENDIX 6P: Additional Information That Can Be Useful in Preparing a Proposal	Word	No
APPENDIX 7A: Preliminary Snapshot--Personnel Management	Word	No
APPENDIX 7C: Financial Analysis Worksheet	Excel	No
APPENDIX 7D-1: Employee Handbook Checklist	Word	No
APPENDIX 7D-2: Acknowledgement of Receipt Form	Word	Yes
APPENDIX 7E: Assessing the Firm's Staffing Situation	Word	No
APPENDIX 7F: Analyzing Alternative Work Arrangements	Word	No
APPENDIX 7H: Candidate Screening Form	Word	No
APPENDIX 7I: Employment Application	Word	Yes
APPENDIX 7J: Letter Inviting Recruit to Visit Office--Drafting Form	Word	Yes
APPENDIX 7K: Interview and Evaluation Checklist	Word	No
APPENDIX 7L: Letter Offering Employment Drafting Form	Word	Yes
APPENDIX 7M: Employment Contract Drafting Form	Word	Yes
APPENDIX 7N: Rejection Letter Drafting Form	Word	Yes
APPENDIX 7O: Independence, Integrity, and Objectivity Questionnaire	Word	No
APPENDIX 7P: Independence, Integrity, and Objectivity Representation	Word	No
APPENDIX 7Q: Independence, Integrity, and Objectivity Representation Control Log	Word	Yes
APPENDIX 7R: Independence, Integrity, and Objectivity Resolution Form	Word	Yes
APPENDIX 7S: What Does the Firm Culture Say to Employees?	Word	No
APPENDIX 7T: New Employee Orientation Checklist	Word	No
APPENDIX 7U-1: CPE Planning Kit--Survey	Excel	Yes
APPENDIX 7U-2: CPE Planning Kit--Individual CPE Plan	Excel	No
APPENDIX 7U-3: CPE Planning Kit--Firm Worksheet	Excel	Yes
APPENDIX 7V-1: Notification Form--In-house CPE Program	Word	Yes
APPENDIX 7V-2: Qualifications--In-house CPE Program	Word	Yes
APPENDIX 7V-3: Attendance Record and Course Outline--In-house CPE Program	Word	Yes
APPENDIX 7V-4: Evaluation--In-house CPE Program	Word	No
APPENDIX 7V-5: Evaluation Summary--In-house CPE Program	Word	Yes
APPENDIX 7V-6: Instructor's Evaluation--In-house CPE Program	Word	No
APPENDIX 7V-7: Individual CPE Record	Excel	No
APPENDIX 7W-1: Professional Staff Evaluation Form--Long Form	Word	No
APPENDIX 7W-2: Professional Staff Evaluation Form--Short Form	Word	No
APPENDIX 7W-3: Partner Evaluation Form	Word	No
APPENDIX 7W-4: Administrative Staff Evaluation Form	Word	No
APPENDIX 7W-5: Annual Advancement and Compensation Summary	Word	No
APPENDIX 7X: Pre-discharge Checklist	Word	Yes
APPENDIX 7Y: Exit Interview Form	Word	Yes
APPENDIX 8A: Preliminary Snapshot - Scheduling Professional Staff	Word	No
APPENDIX 8B: Due Date Monitoring System Input Form	Word	No
APPENDIX 8C: Annual Staffing Plan	Word	Yes
APPENDIX 8D: Considerations in Assigning Personnel	Word	Yes
APPENDIX 8E: Tax Work In Progress Inventory	Word	Yes
APPENDIX 8F: Schedule Request Form	Word	Yes
APPENDIX 9A: Preliminary Snapshot--Ownership Issues	Word	No
APPENDIX 9C: Owner Evaluation Form	Word	No
APPENDIX 9D: Nonsolicitation Agreement Drafting Form	Word	Yes
APPENDIX 9E: Sample Noncompete Provisions	Word	Yes
APPENDIX 9F: Merger/Acquisition Form	Word	Yes
APPENDIX 9G: Confidentiality Agreement Drafting Form	Word	Yes
APPENDIX 9H: Illustrative Client Announcement Letter	Word	Yes
APPENDIX 10A: Preliminary Snapshot-- Avoiding Legal Liability	Word	No
APPENDIX 10D: Additional Engagement Letter Paragraphs Designed to Reduce a Firm's Liability Exposure	Word	Yes
APPENDIX 10E: Rejection Letter--Drafting Form	Word	Yes
APPENDIX 10F: Resignation Letter--Drafting Form	Word	Yes
APPENDIX 10G: Example Third-party Privity Letter--Audit Engagement	Word	Yes
APPENDIX 10H: Predecessor Firm Letter Granting Successor Auditor Access to Workpapers--Drafting Form	Word	Yes
APPENDIX 11A: Preliminary Snapshot--Managing Technology	Word	No
APPENDIX 11B: Self-evaluation of Computer Skills and Needs Assessment	Word	Yes
APPENDIX 11E-1: Owner Perception Survey	Word	No
APPENDIX 11E-2: Owner Assessment Summary	Excel	Yes
APPENDIX 11F: CPA Firm Information Technology Infrastructure Questionnaire	Word	Yes
APPENDIX 11G: Example Technology Plan	Word	Yes
APPENDIX 11I: Technology Budget Worksheet	Excel	Yes
APPENDIX 12A: Preliminary Snapshot--Performance Measurement	Word	No
APPENDIX 12B: Defining the Strategy Procedures Checklist	Word	No
APPENDIX 12C: Risk Assessment Questionnaire	Word	No
APPENDIX 12D: Questionnaire to Identify Firm Owners’ Concerns About the Business	Word	No
APPENDIX 12E-1: Client Satisfaction Survey Form	Word	Yes
APPENDIX 12E-2: Client Satisfaction Survey Recap Form	Word	Yes
APPENDIX 12F-1: Employee Satisfaction Survey Form	Word	No
APPENDIX 12F-2: Employee Satisfaction Survey Recap Form	Word	Yes
APPENDIX 12G-1: SWOT Analysis Overview	Word	No
APPENDIX 12G-2: Internal Strengths and Weaknesses Form	Word	No
APPENDIX 12G-3: External Opportunities and Threats Form	Word	No
APPENDIX 12G-4: SWOT Recap Form	Word	No
APPENDIX 12H: Objectives Identification Worksheet	Word	No
APPENDIX 12I: Strategies by Objective Form	Word	No
APPENDIX 12J: Developing Performance Measures Procedures Checklist	Word	No
APPENDIX 12K: Performance Measurement Action Plan	Word	No
APPENDIX 12L: Measurement Definition Form	Word	No
APPENDIX 12M-1: Scorecard Template	Word	Yes
APPENDIX 12M-2: Daily Performance Measurement Report	Word	No
APPENDIX 12M-3: Weekly Performance Measurement Report	Word	No
APPENDIX 12M-4: Monthly Performance Measurement Report	Word	No
APPENDIX 12N: Commonly Used Performance Measures	Word	No
APPENDIX 12O: Implementing a Performance Measurement System Procedures Checklist	Word	No
APPENDIX 12P-1: Data Collection Plan	Word	Yes
APPENDIX 12P-2: Source of Data and Frequency Reporting Worksheet	Word	No
APPENDIX 12Q: Monitoring the Results of the Performance Measurement System Procedures Checklist	Word	No
APPENDIX 12R: Benchmarking Procedures Checklist	Word	No
APPENDIX 14A: Financial Information for Profile Firms—2011 Rosenberg Survey	Word	Yes
APPENDIX 15A: Sample Engagement Memorandum	Word	No
APPENDIX 15B: Tax Return Engagement Letter for Business Entities	Word	Yes
APPENDIX 15C: Tax Return Engagement Letter for Individual Clients	Word	Yes
APPENDIX 15D: Sample Letter to Inform a Client about a Return Going Delinquent	Word	Yes
APPENDIX 15E: Checklist of the Circular 230 Advertising and Solicitation Requirements	Word	No
APPENDIX 15F: Checklist for Due Diligence Review	Word	No
APPENDIX 15G: New Tax Client Acceptance Form	Word	No
APPENDIX 15H: Tax Client Evaluation (Continuance) Form	Word	No
APPENDIX 15I: Tax Return Fee Estimate Worksheet	Excel	No
APPENDIX 15J: Client Tax Data Sheet	Excel	Yes
APPENDIX 15K: Sample Short-form Tax Engagement Review Checklist	Word	No
APPENDIX 15L: Interim Tax File Review Form--Individual	Word	No
APPENDIX 15M: Interim Tax File Review Form--Business Clients	Word	No
APPENDIX 15N: Tax Research Request Form	Word	No
APPENDIX 15O: Tax Research Documentation Form	Word	No
APPENDIX 15P: Checklist for Determining Whether Written Tax Advice is a Covered Opinion	Word	No
APPENDIX 15Q: Request to File a Paper Return	Word	No
APPENDIX 15R: Sample Consent to Disclosure of Form 1040 Tax Return Information	Word	No
APPENDIX 15S: Sample Consent for Use of Form 1040 Tax Return Information to Provide Firm Information	Word	No

Quality Control (1/13) (20130101) (top)

Template Name	Host	Shareable
GQC-PA-1.1: Checklist for the Development and Implementation of a Quality Control System for Firms with Two or More Professionals	Word	No
GQC-PA-1.2: Checklist for the Development and Implementation of a Quality Control System for Sole Practitioners with No Professional Staff	Word	No
GQC-PA-1.3: Quality Control Maintenance Calendar	Word	No
GQC-PA-1.4: Quality Control Documentation Checklist	Word	No
GQC-PA-2.1: Leadership Responsibilities for Quality within the Firm Policy and Procedures Drafting Form	Word	No
GQC-PA-2.2: Staff Survey--Does the Firm Have a Positive Workplace Environment?	Word	No
GQC-PA-2.3: Staff Survey--Firm Leadership and Commitment to Quality	Word	No
GQC-PA-2.4: Leadership and Commitment to Quality Communications	Word	No
GQC-PA-3.1: Relevant Ethical Requirements Policy and Procedures Drafting Form	Word	No
GQC-PA-3.2: Independence, Integrity, and Objectivity Questionnaire	Word	No
GQC-PA-3.3: Independence, Integrity, and Objectivity Representation	Word	Yes
GQC-PA-3.4: Independence, Integrity, and Objectivity Representation Control Log	Word	No
GQC-PA-3.5: Independence, Integrity, and Objectivity Resolution Form	Word	No
GQC-PA-3.6: ET Interpretation 101-3 Documentation Form	Word	No
GQC-PA-4.1: Acceptance and Continuance of Client Relationships and Specific Engagements Policy and Procedures Drafting Form	Word	No
GQC-PA-5.1: Human Resources Policies and Procedures Drafting Form	Word	No
GQC-PA-6.1: Assessing the Firm's Staffing Needs	Word	No
GQC-PA-6.2: Interview and Evaluation Checklist	Word	Yes
GQC-PA-6.3: Employment Application	Word	Yes
GQC-PA-6.4: Candidate Screening Form	Word	Yes
GQC-PA-6.5: New Employee Orientation Checklist	Word	No
GQC-PA-6.6: Employee Confidentiality Agreement Drafting Form	Word	Yes
GQC-PA-7.1: Engagement Team Competencies and Capabilities	Word	No
GQC-PA-8.1: Annual Staffing Plan	Excel	No
GQC-PA-9.1: CPE Planning Kit--Survey	Excel	No
GQC-PA-9.2: CPE Planning Kit--Individual CPE Plan	Excel	Yes
GQC-PA-9.3: CPE Planning Kit--Firm Worksheet	Excel	No
GQC-PA-9.4: Notification Form--In-house CPE Program	Word	No
GQC-PA-9.5: Qualifications--In-house CPE Program	Word	No
GQC-PA-9.6: Attendance Record and Course Outline--In-house CPE Program	Word	No
GQC-PA-9.7: Participant's Evaluation--In-house CPE Program	Word	Yes
GQC-PA-9.8: Evaluation Summary--In-house CPE Program	Word	No
GQC-PA-9.9: Instructor's Evaluation--In-house CPE Program	Word	Yes
GQC-PA-9.10: Individual CPE Record	Excel	Yes
GQC-PA-10.1: Professional Staff Evaluation--Long Form	Word	No
GQC-PA-10.2: Professional Staff Evaluation--Short Form	Word	No
GQC-PA-10.3: Partner Evaluation Form	Word	No
GQC-PA-10.4: Administrative Staff Evaluation Form	Word	No
GQC-PA-10.5: Annual Advancement and Compensation Summary	Word	No
GQC-PA-11.1: Engagement Performance Policy and Procedures Drafting Form	Word	No
GQC-PA-11.2: Engagement Performance Bridging Document with QCM Described--Audits and Examinations of Internal Control (AT 501)	Word	No
GQC-PA-11.3: Engagement Performance Bridging Document with QCM Described--Attestation Engagements	Word	No
GQC-PA-11.4: Engagement Performance Bridging Document with QCM Described--Compilations and Reviews	Word	No
GQC-PA-11.5: Engagement Issues Documentation Form	Word	No
GQC-PA-11.6: Engagement Quality Control Review Form	Word	No
GQC-PA-12.1: Monitoring Policy and Procedures Drafting Form	Word	No
GQC-PA-12.2: Monitoring Questionnaire to Identify Need for Revisions	Word	No
GQC-PA-12.3: Checklist for Administering a Monitoring Program	Word	No
GQC-PA-12.4: Inspection/Review Checklist--Firm with Two or More Professionals	Word	No
GQC-PA-12.5: Inspection/Review Checklist--Sole Practitioner with No Professional Staff	Word	No
GQC-PA-12.6: Professional Personnel Interview Questionnaire	Word	No
GQC-PA-12.7: General Compilation Engagement Checklist (AICPA)--Instructions	Word	No
GQC-PA-12.8: General Review Engagement Checklist (AICPA)--Instructions	Word	No
GQC-PA-12.9: General Audit Engagement Checklist (AICPA)--Instructions	Word	No
GQC-PA-12.10: Financial Reporting and Disclosure Checklist (AICPA)--Instructions	Word	No
GQC-PA-12.11: Annual Monitoring Communication Drafting Form	Word	No
GQC-PA-12.12: Summary of Monitoring Findings and Recommendations Drafting Form	Word	No
GQC-PA-12.13: Summary of Identified Monitoring Deficiencies	Word	No
GQC-PA-12.14: Documentation and Resolution of Complaints and Allegations Made Against the Firm	Word	No
GQC-PA-13.1: Model Quality Control Document--Local Firms	Word	No
GQC-PA-13.2: Model Quality Control Document--Small Firms	Word	No
GQC-PA-13.3: Model Quality Control Document--Sole Practitioner Firm with One or More Professional Staff	Word	No
GQC-PA-13.4: Model Quality Control Document--Sole Practitioner with No Professional Staff	Word	No
GQC-PA-13.5: Quality Control Policies and Procedures Drafting Form	Word	No
GQC-PA-14.1: Quality Control System Assessment--Firms with Two or More Professionals	Word	No
GQC-PA-14.2: Quality Control System Assessment--Sole Practitioners with No Professional Staff	Word	No
GQC-PA-15.1: Checklist for Selecting a Reviewing Firm	Word	No
GQC-PA-15.2: Checklist of Administrative Procedures Involved in a System Review	Word	No
GQC-PA-15.3: Representation Letter Drafting Form	Word	No

Single Audits (6/12) (20120601) (top)

Template Name	Host	Shareable
Appendix 9A-1: Auditor's Report on the Schedule of Expenditures of Federal Awards issued in a Program-specific Audit	Word	No
Appendix 9A-2: Auditor's Report on Cash Receipts and Disbursements and the Schedule of Expenditures of Federal Awards issued in a Program-specific Audit	Word	No
Appendix 9A-3: Auditor's Report on the Schedule of Expenditures of Federal Awards issued in a Program-specific Audit (used for audits of periods ending on or after December 15, 2012)	Word	No
Appendix 9A-4: Auditor's Report on Cash Receipts and Disbursements and the Schedule of Expenditures of Federal Awards issued in a Program-specific Audit (used for audits of periods ending on or after December 15, 2012)	Word	No
Appendix 9B-1: Program-specific Audit Report on Compliance with Requirements That Could Have a Direct and Material Effect on the Federal Program and on Internal Control over Compliance	Word	No
Appendix 9B-2: Program-specific Audit Report on Compliance with Requirements That Could Have a Direct and Material Effect on the Federal Program and on Internal Control over Compliance (used for audits of periods ending on or after December 15, 2012)	Word	No
GSA-CL-1.1: Single Audit Engagement Letter--Governmental Entity	Word	Yes
GSA-CL-1.2: Single Audit Engagement Letter--Nonprofit Organization	Word	Yes
GSA-CL-1.3: Engagement Letter--Program-specific Audit	Word	Yes
GSA-CL-2.1: Single Audit Management Representation Letter--Governmental Entity	Word	Yes
GSA-CL-2.2: Single Audit Management Representation Letter--Nonprofit Organization	Word	Yes
GSA-CL-2.3: Management Representation Letter--Program-specific Audit	Word	Yes
GSA-CL-2.4: Minutes Representation Letter	Word	Yes
GSA-CL-2.5: Single Audit Management Representation Letter--Governmental Entity—Periods Ending on or after December 15, 2012	Word	Yes
GSA-CL-2.6: Single Audit Management Representation Letter--Nonprofit Organization—Periods Ending on or after December 15, 2012	Word	Yes
GSA-CL-2.7: Management Representation Letter--Program-specific Audit—Periods Ending on or after December 15, 2012	Word	Yes
GSA-CL-3.1: Confirmation of Grant Entitlements and Drawdowns	Word	Yes
GSA-CL-3.2: Confirmation of Grant or Contract Payments and Receivables	Word	Yes
GSA-CL-4.1: Letter to Regulator	Word	Yes
GSA-CL-4.2: Letter to Client about Regulator Access to Audit Documentation	Word	Yes
GSA-CL-4.3: Request for Service Auditor's Report	Word	Yes
GSA-CL-4.4: External Peer Review Report Transmittal Letter	Word	Yes
GSA-CL-4.5: Transmittal Letter	Word	Yes
GSA-CL-5.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
GSA-CL-6.1: Single Audit Request for Representations from Other Auditor—Periods Ending before December 15, 2012	Word	Yes
GSA-CL-6.2: Single Audit--Inquiry of Principal Auditor by Other Auditor	Word	Yes
GSA-CL-6.3: Single Audit--Principal Auditor's Response to Inquiries from Other Auditor	Word	Yes
GSA-CL-6.4: Single Audit Request for Representations from Component Auditor When Reference Will Be Made—Periods Ending on or after December 15, 2012	Word	Yes
GSA-CL-6.5: Single Audit Request for Representations from Component Auditor When Responsibility Will Be Assumed—Periods Ending on or after December 15, 2012	Word	Yes
GSA-CL-6.6: Single Audit Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made—Periods Ending on or after December 15, 2012	Word	Yes
GSA-CL-6.7: Single Audit Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed—Periods Ending on or after December 15, 2012	Word	Yes
GSA-FP-1: Audit Team Members	Word	No
GSA-CX-1.1: Engagement Acceptance and Continuance Form—Audits of Federal Award Programs	Word	No
GSA-CX-1.1.1: Engagement Acceptance Form--Component Unit	Word	No
GSA-CX-1.2: Effect of Relationships with Related Entities on Independence—Government Financial Statements	Word	No
GSA-CX-1.3: Effect of Nonaudit Services on Independence—Government Auditing Standards, July 2007 Revision	Word	No
GSA-CX-1.4: Effect of Personal and External Impairments on Independence—Government Auditing Standards, July 2007 Revision	Word	No
GSA-CX-1.5: Continuing Professional Education Documentation Form	Word	No
GSA-CX-1.6: Single Audit and Major Program Determination Worksheet	Excel	No
GSA-CX-1.7: Low-risk Federal Program Determination Worksheet	Word	No
GSA-CX-1.8: High-risk Federal Program Determination Worksheet	Word	No
GSA-CX-1.9: Subrecipient and Vendor Determination Form	Word	No
GSA-CX-1.10: Evaluating Independence—Government Auditing Standards, 2011 Revision	Word	No
GSA-CX-2.1: Planning Materiality—Federal Award Programs	Excel	No
GSA-CX-3.1: Understanding the Entity and Identifying Risks—Federal Award Programs	Word	No
GSA-CX-3.2: Engagement Team Discussion—Federal Award Programs	Word	No
GSA-CX-3.3: Fraud Risk Inquiries Form—Federal Award Programs	Word	No
GSA-CX-3.4: Audit Inquiries Summary Form—Federal Award Programs	Word	No
GSA-CX-4.1: Understanding the Design and Implementation of Internal Control—Federal Award Programs	Word	Yes
GSA-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
GSA-CX-4.2.1: Financial Reporting System Documentation Form—Financial Reporting Process and Significant Transaction Classes	Word	Yes
GSA-CX-4.2.2: Financial Reporting System Documentation form—IT Environment and General Computer Controls	Word	Yes
GSA-CX-4.3: Walkthrough Documentation Table	Word	Yes
GSA-CX-5.1: Internal Control System—Federal Award Programs	Word	Yes
GSA-CX-5.2: Internal Control System Matrix--Federal Award Programs	Word	Yes
GSA-CX-5.3: Entity-level Control Form for General Computer Controls	Word	Yes
GSA-CX-5.4: Control Activities Form for Financial Reporting	Word	Yes
GSA-CX-6.1: Entity Risk Factors—Federal Award Programs	Word	No
GSA-CX-6.2: Fraud Risk Factors—Federal Award Programs	Word	No
GSA-CX-7.1: Risk Assessment Summary Form—Federal Award Programs	Word	No
GSA-CX-7.2: Inherent Risk Assessment Form	Word	No
GSA-CX-7.3: Risk of Material Noncompliance Assessment Worksheet—Federal Award Programs	Word	No
GSA-CX-7.4: Inherent Risk of Noncompliance Assessment Form—Federal Award Programs	Word	No
GSA-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures--Federal Award Programs	Excel	No
GSA-CX-8.2: Tests of Compliance—Sampling Planning and Evaluation Form for Federal Award Programs	Word	No
GSA-CX-9.1: Tests of Controls—Sampling Form for Audits of Federal Award Programs	Excel	No
GSA-CX-10.1: Compliance Test Worksheet—Federal Award Programs	Word	No
GSA-CX-11.1: Closing Entry and Audit Adjustment Form	Excel	No
GSA-CX-11.2: Noncompliance Evaluation Form—Federal Award Programs	Excel	No
GSA-CX-12.1: Supervision, Review, and Approval Form—Federal Award Programs	Word	No
GSA-CX-12.2: Audit Documentation Checklist--Federal Award Programs—For Periods Ending before December 15, 2012	Word	No
GSA-CX-12.3: Audit Documentation Checklist--Federal Award Programs—For Periods Ending on or after December 15, 2012	Word	No
GSA-CX-13.1: Audit Finding Development Worksheet—Federal Award Programs	Word	No
GSA-CX-14.1: Single Audit Reports Checklist Required by Government Auditing Standards and OMB Circular A-133	Word	No
GSA-CX-14.2: Data Collection Form and Single Audit Reporting Package Worksheet	Word	No
GSA-CX-14.3: Disclosure Checklist for the Schedule of Expenditures of Federal Awards	Word	No
GSA-AP-1: Audit Program for Federal Award Programs--General Procedures (Abbreviated for Use with ALG and NPO)	Word	No
GSA-AP-2: Audit Program for Federal Award Programs--General Procedures (For Program-specific Audits or for Auditors Not Using ALG or NPO for Single Audits)	Word	No
GSA-AP-2A: Other Audit Procedures for Federal Award Programs--General Procedures (For Program-specific Audits or Auditors Not Using ALG or NPO)	Word	No
GSA-AP-3: Audit Program for the Schedule of Expenditures of Federal Awards	Word	No
GSA-AP-4: Audit Program for Federal Award Programs Not Included in the Compliance Supplement	Word	No
GSA-AP-5: Audit Program for Federal Award Programs--Compliance Requirements	Word	No
Appendix 11A-1: Std Rpt on FSs and on Add'l Info, Including Supp Schedule of Expenditures of Federal Awards, Issued in a Single Audit--Gov Entity	Word	No
Appendix 11A-2: Std Rpt on FSs and on the Supp Schedule of Expenditures of Federal Awards Issued in a Single Audit--Nonprofit Organization	Word	No
Appendix 11A-3: Std Rpt on FSs and on Add'l Info, Including Supp Schedule of Expenditures of Federal Awards, Issued in a Single Audit--Gov Entity (used for audits of periods ending on or after December 15, 2012)	Word	No
Appendix 11A-4: Std Rpt on FSs and on the Supp Schedule of Expenditures of Federal Awards Issued in a Single Audit--Nonprofit Organization (used for audits of periods ending on or after December 15, 2012)	Word	No
Appendix 11B-1: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with No Mat Weak, Sig Def, or Reportable Instances of Noncompliance or Other Matters Identified--Gov Entity	Word	No
Appendix 11B-2: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with No Mat Weak, Sig Def, or Rptable Instances of Noncompliance or Other Matters Identified--Nonprofit Org	Word	No
Appendix 11B-3: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Sig Def and Rptable Instances of Noncomp, and Other Matters Identified, but No Mat Weak Identified--Gov Entity	Word	No
Appendix 11B-4: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters with Reportable Instances and Sig Def but No Mat Weak Nonprofit Org	Word	No
Appendix 11B-5: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Mat Weak and Sig Def and Rptable Instances of Noncomp and Other Matters Identified--Gov Entity	Word	No
Appendix 11B-6: Gov Auditing Stds Rpt on IC over Financial Rpting and on Comp and Other Matters--with Mat Weak and Sig Def and Rptable Instances of Noncomp, and Other Matters Identified--Nonprofit Org	Word	No
Appendix 11B-7: GAS Rpt on IC over Financial Rpting and on Compliance and Other Matters--with No Mat Weak, Sig Def, or Rptable Instances of Noncompliance or Other Matters Identified--Gov Entity (audits of pers ending on or after12-15-12)	Word	No
Appendix 11B-8: GAS Rpt on IC over Financial Rpting and on Compliance and Other Matters--No Mat Weak, Sig Def, or Rptable Instances of Noncompliance or Other Matters Identified--Nonprofit Org (for audits of periods ending on or after 12-15-12)	Word	No
Appendix 11B-9: GAS Rpt on IC over Fin Rpting and on Compliance and Other Matters--with Sig Def and Rptable Instances of Noncomp, and Other Matters Identified, but No Mat Weak Identified--Gov Entity (audits of periods ending on or after 12-15-12)	Word	No
Appendix 11B-10: Gov Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters with Reportable Instances and Sig Def but No Mat Weak Nonprofit Org (used for audits of periods ending on or after December 15, 2012)	Word	No
Appendix 11B-11: GAS Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Mat Weak and Sig Def and Rptable Instances of Noncomp and Other Matters Identified--Gov Entity (used for audits of periods ending on or after 12-15-12)	Word	No
Appendix 11B-12: GAS Rpt on IC over Financial Rpting and on Comp and Other Matters--with Mat Weak and Sig Def and Rptable Instances of Noncomp, and Other Matters Identified--Nonprofit Org (used for audits of periods ending on or after 12-15-12)	Word	No
Appendix 11C-1: Single Audit Rpt on Compliance with Reqmts That Could Have a Direct and Mat Effect on Each Major Program and on IC over Compliance--with Unqual Op on Compliance, No Mat Weak or Sig Def	Word	No
Appendix 11C-2: Single Audit Rpt on Compliance with Reqmts That Could Have a Direct and Mat Effect on Each Major Program and on IC over Compliance--with Unqual Op on Compliance, No Mat Weak but with Sig Def	Word	No
Appendix 11C-3: Single Audit Rpt on Compliance with Reqmts That Could Have a Direct and Mat Effect on Each Major Program and on IC over Compliance--with Qual Op on Compliance, Mat Weak and Sig Def	Word	No
Appendix 11C-4: Single Audit Rpt on Comp with Reqmts That Could Have a Direct and Mat Effect on Each Major Prog and on IC over Comp--with Qual Op on Compliance--Scope Limit for One Major Prog, Unqual Op on Comp for Other Major Progs, Sig Def Identified	Word	No
Appendix 11C-5: Single Audit Rpt on Comp with Reqmts That Could Have a Direct and Mat Effect on Each Major Prog and on IC over Comp--with Adverse Op on Comp for 1 Major Prog, Unqual Op on Comp for Other Major Prog, Mat Weak and Sig Def Identified	Word	No
Appendix 11C-6: Single Audit Rpt on Compliance with Reqmts That Could Have a Direct and Mat Effect on Each Major Program and on IC over Compliance--with Unqual Op on Compliance, No Mat Weak or Sig Def (for audits of periods ending on or after 12-15-12)	Word	No
Appendix 11C-7: Single Audit Rpt on Compliance with Reqmts That Could Have a Direct and Mat Effect on Each Major Program and on IC over Compliance--Unqual Op on Compliance, No Mat Weak but with Sig Def (for audits of periods ending on or after 12-15-12)	Word	No
Appendix 11C-8: Single Audit Rpt on Compliance with Reqmts That Could Have a Direct and Mat Effect on Each Major Program and on IC over Compliance--Qual Op on Compliance, Mat Weak and Sig Def (for audits of periods ending on or after 12-15-12)	Word	No
Appendix 11C-9: Sgle Audit Rpt on Comp with Reqmts That Could Have Direct and Mat Effect on Each Mjr Prog and on IC over Comp-Qual Op on Comp-Scope Limit for One Mjr Prog, Unqual Op on Comp for Oth Mjr Progs, Sig Def (auds of pers end on or aft 12-15-12)	Word	No
Appendix 11C-10: Sgl Aud Rpt on Comp, Reqmts That Could Have Direct & Mat Effect on Ea Mjr Prog & on IC over Comp-Adv Op on Comp for 1 Mjr Prog, Unqual Op on Comp for Oth Mjr Prog, Mat Weak & Sig Def (auds of pers end on or aft 12-15-12)	Word	No
APPENDIX 11D-1: Interim Communication of Control Deficiencies for Participants in the Single Audit Pilot Project	Word	No
APPENDIX 11D-2: Interim Communication of Control Deficiencies for Entities That Are Not Participants in the Single Audit Pilot Project	Word	No

Homeowners' Associations (7/12) (20120701) (top)

Core Package

Template Name	Host	Shareable
APPENDIX 5A-4: CIRA Tax Worksheet I--Form 1120-H	Excel	No
APPENDIX 5A-5: CIRA Tax Worksheet I--Form 1120	Excel	No
APPENDIX 5A-6: CIRA Tax Worksheet II--Form 1120-H	Excel	No
APPENDIX 5A-7: CIRA Tax Worksheet II--Form 1120	Excel	No
APPENDIX 5A-8: Worksheet Comparing Form 1120-H to Form 1120	Excel	No
APPENDIX 5B-1: Association Resolution for Revenue Ruling 70-604 Election--Excess Income Applied to the Following Year's Assessments	Word	No
APPENDIX 5B-2: Association Resolution for Revenue Ruling 70-604 Election--Excess Income Refunded to Members	Word	No
APPENDIX 5E: Checklist for Preparing Form 1120	Word	No
APPENDIX 8A-1: Standard Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-2: Standard Report on Comparative Financial Statements--GAAP Basis Financial Statements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-3: Standard Report on Financial Statements for a Single Year--Emphasis of a Matter: Auditors' Responsibility for Replacement Fund Information (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-4: Modified Report on Financial Statements for a Single Year; Going Concern Uncertainty (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-5: Comparative Financial Statements--Current Period Audited; Prior Period Reviewed (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-6: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unqualified Opinion (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-7: Unqualified Opinion on Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-8: Unqualified Opinion on Supplementary Information--Separate Paragraph of Auditors' Standard Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-9: Disclaimer of Opinion on Part of the Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-10: Disclaimer of Opinion on All Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-11: Disclaimer of Opinion on Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-12: Unqual. Op. On Basic Fina. Stmnts; Unqual. Op. On Supple. Info. & Dis. Of Op. On Requ'd Supple. Info.--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-13: Omission of Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-14: Material Departure from Guidelines for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-15: Prescribed Procedures for Required Supplementary Information about Future Major Repairs and Replacements Not Completed (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-16: Unresolved Doubts about Adherence to AICPA Guidelines for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8B-1: Standard Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-2: Standard Report on Comparative Financial Statements--GAAP Basis Financial Statements (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-3: Standard Report on Financial Statements for a Single Year--Emphasis of a Matter: Auditors' Responsibility for Replacement Fund Information (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-4: Modified Report on Financial Statements for a Single Year; Going Concern Uncertainty (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-5: Comparative Financial Statements--Current Period Audited; Prior Period Reviewed (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-6: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unqualified Opinion (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-7: Unqualified Opinion on Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-8: Unqualified Opinion on Supplementary Information--Separate Paragraph of Auditors' Standard Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-9: Disclaimer of Opinion on Part of the Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-10: Disclaimer of Opinion on All Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-11: Disclaimer of Opinion on Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-12: Unqual Op On Basic Fina Stmnts; Unqual Op On Supple Info & Dis Of Op On Requ'd Supple Info--Audits of Peirods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-13: Omission of Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-14: Material Depature from Guidelines for Required Supplementary Information about Future Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending on or After Decmeber 15, 2012	Word	No
APPENDIX 8B-15: Prescribed Procedures for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-16: Unresolved Doubts about Adherence to AICPA Guidelines for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)	Word	No
APPENDIX 8C-1: Introduction to a Management Letter (Report Drafting Illustration)	Word	No
APPENDIX 8C-2: Management Letter Points	Word	No
APPENDIX 9A-1: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)	Word	No
APPENDIX 9A-2: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Compiled Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9A-3: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information That Has Not Been Compiled or Reviewed	Word	No
APPENDIX 9A-4: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Compiled Required Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9A-5: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information Omitted (Report Drafting Illustration)	Word	No
APPENDIX 9A-6: Compilation Report--Substantially All Disclosures Required by GAAP and the Required Supplementary Information Omitted (Report Drafting Illustration)	Word	No
APPENDIX 9A-7: Standard Compilation Rport--GAAP Basis Financial Statements for a Single Year with Compiled Reqd Supp Info That Departs from FASB guidelines	Word	No
APPENDIX 9B-1: Standard Review Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)	Word	No
APPENDIX 9B-2: Comparative Financial Statements; Current Year Review, Prior Year Audited (Report Drafting Illustration)	Word	No
APPENDIX 9B-3: Review Report on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 9B-4: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Reviewed Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9B-5: Review Report on Part of the Supplementary Information; Compilation Report on the Remainder (Report Drafting Illustration)	Word	No
APPENDIX 9B-6: Compilation Report on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 9B-7: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Compiled Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9B-8: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information That Has Not Been Compiled or Reviewed	Word	No
APPENDIX 9B-9: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Reviewed Supplementary Information and Compiled Required Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9B-10: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Reviewed Supplementary Information and Required Supplementary Information That Has Not Been Compiled or Reviewed (Report Drafting Illustration)	Word	No
APPENDIX 9B-11: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information Omitted (Report Drafting Illustration)	Word	No
APPENDIX 9B-12: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary That Departs from FASB Guidelines (Report Drafting Illustration)	Word	No
APPENDIX 12A-2: Florida Financial Statement Disclosure Checklist/Supplement--Condominium Associations	Word	No
APPENDIX 12A-3: Florida Financial Statement Disclosure Checklist/Supplement--Time-share Developments	Word	No
APPENDIX 12A-4: Florida Financial Statement Disclosure Checklist/Supplement--Cooperative Associations	Word	No
HOA-FP-1: Audit Team Members	Word	No
HOA-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
HOA-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
HOA-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
HOA-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
HOA-CX-2.2: Component Materiality Worksheet	Excel	No
HOA-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
HOA-CX-3.2: Engagement Team Discussion	Word	No
HOA-CX-3.3: Fraud Risk Inquiries Form	Word	No
HOA-CX-3.4: Audit Inquiries Summary Form	Word	No
HOA-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
HOA-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
HOA-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting/Significant Transaction Classes	Word	Yes
HOA-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
HOA-CX-4.3: Walkthrough Documentation Table	Word	Yes
HOA-CX-5: Activity and Entity-level Control Forms	Word	Yes
HOA-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
HOA-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
HOA-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
HOA-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
HOA-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
HOA-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
HOA-CX-5.7: Control Activities Form for Cash	Word	Yes
HOA-CX-5.8: Control Activities Form for Receivables and Revenues	Word	Yes
HOA-CX-5.9: Control Activities Form for Property and Equipment	Word	Yes
HOA-CX-5.10: Control Activities Form for Investments and Derivatives	Word	Yes
HOA-CX-5.11: Control Activities Form for Other Assets	Word	Yes
HOA-CX-5.12: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
HOA-CX-5.13: Control Activities Form for Debt and Related Liabilities	Word	Yes
HOA-CX-5.14: Control Activities Form for Income Taxes	Word	Yes
HOA-CX-5.15: Control Activities Form for Equity	Word	Yes
HOA-CX-5.16: Control Activities Form for Revenues, Operating Expenses, and Major Repairs and Replacements	Word	Yes
HOA-CX-6.1: Entity Risk Factors	Word	No
HOA-CX-6.2: Fraud Risk Factors	Word	No
HOA-CX-7.1: Risk Assessment Summary Form	Word	No
HOA-CX-7.2: Inherent Risk Assessment Form	Word	No
HOA-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
HOA-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
HOA-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
HOA-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
HOA-CX-9.2: Ratio Analysis Worksheet	Excel	No
HOA-CX-10.1: Test of Controls Form	Word	No
HOA-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
HOA-CX-11.1: Confirmation Summary Form	Excel	No
HOA-CX-11.2: Accounts Receivable Statistics Form	Excel	Yes
HOA-CX-11.3: Data Extraction Software Analysis Documentation Form	Word	No
HOA-CX-11.4: Residential Status Checklist for a Condominium Association	Excel	No
HOA-CX-11.5: Calculation of Residential Status	Excel	No
HOA-CX-11.6: Documentation and Analysis of Group Components	Word	No
HOA-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
HOA-CX-12.2: Audit Difference Evaluation Form	Excel	No
HOA-CX-13: CIRA Disclosure Checklist	Word	No
HOA-CX-14: Supervision, Review, and Approval Form	Word	No
HOA-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
HOA-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
HOA-CX-16.1: Going Concern Checklist	Word	No
HOA-CX-16.2: Significant Estimates Identification Checklist	Word	No
HOA-CX-16.3: Concentrations Identification Checklist	Word	No
HOA-CX-16.4: Accounting and Engagement Issues	Word	No
HOA-CX-17.1: Client Billing Information	Word	No
HOA-CX-17.2: Engagement Status Report	Word	No
HOA-CX-17.3: Audit Time Summary	Excel	No
HOA-CX-17.4: Confirmation and Correspondence Control	Excel	No
HOA-CX-17.5: Checklist of Records Requested from the CIRA	Word	No
HOA-CL-1.1: Audit Engagement Letter	Word	Yes
HOA-CL-1.2: Engagement Letter Change Order Form	Word	Yes
HOA-CL-1.3: Resignation Letter--Drafting Form	Word	Yes
HOA-CL-2.1: Request for Legal Representation--Lawyer is Requested to Provide Information	Word	Yes
HOA-CL-2.2: Request for Legal Representation--Lawyer is Requested to Confirm Information Provided by Client	Word	Yes
HOA-CL-2.3: Updating Request for Legal Representation	Word	Yes
HOA-CL-3.1: Management Representation Letter	Word	Yes
HOA-CL-3.2: Management Representation Letter When the Current Year Financial Statements Have Been Audited and the Prior Year Financial Statements Have Been Reviewed	Word	Yes
HOA-CL-3.3: Summary of Audit Differences	Word	Yes
HOA-CL-3.4: Updating Management Representation Letter	Word	Yes
HOA-CL-3.5: Management Representation Letter--Periods Ending Before December 15, 2012	Word	Yes
HOA-CL-4.1: Communication of Significant Deficiencies	Word	Yes
HOA-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
HOA-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
HOA-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
HOA-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
HOA-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
HOA-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
HOA-CL-6.3: Confirmation of Authorized Signatories	Word	Yes
HOA-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
HOA-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
HOA-CL-7.3: Positive Accounts Receivable Confirmation Request--without a Statement	Word	Yes
HOA-CL-7.4: Negative Accounts Receivable Confirmation Request	Word	Yes
HOA-CL-7.5: Confirmation of Note Receivable	Word	Yes
HOA-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
HOA-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
HOA-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
HOA-CL-10.1: Accounts Payable Confirmation	Word	Yes
HOA-CL-10.2: Note Payable Confirmation	Word	Yes
HOA-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
HOA-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
HOA-CL-10.5: Confirmation of Compensating Balances	Word	Yes
HOA-CL-10.6: Confirmation of Line of Credit	Word	Yes
HOA-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
HOA-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
HOA-CL-11.2: Request for Plan Asset Information--Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
HOA-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
HOA-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
HOA-CL-12.3: Confirmation of Lease Agreement	Word	Yes
HOA-CL-12.4: Related Party Confirmation	Word	Yes
HOA-CL-12.5: Data Request Letter	Word	Yes
HOA-CL-12.6: HOA Assistance Request Letter	Word	Yes
HOA-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
HOA-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
HOA-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
HOA-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
HOA-CL-13.5: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
HOA-CL-13.6: Request for Representation from Successor Auditor--Predecessor's Report to be Reissued	Word	Yes
HOA-CL-14.1: Request for Repersentations from Other Auditor Who Audits the Financial Statements of a Subsidiary, Division, or Branch--Periods Ending Before December 15, 2012	Word	Yes
HOA-CL-14.2: Letter from Principal Auditor to Other Auditors Regarding Related Parties--Periods Ending Before December 15, 2012	Word	Yes
HOA-CL-14.3: Inquiry of Group Auditor by Component Auditor	Word	Yes
HOA-CL-14.4: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
HOA-CL-14.5: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Nongroup Financial Statements	Word	Yes
HOA-CL-14.6: Request for Representations from Component Auditor When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
HOA-CL-14.7: Request for Representations from Component Auditor When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
HOA-CL-14.8: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
HOA-CL-14.9: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
HOA-AP-1: General Planning Procedures	Word	No
HOA-AP-1A: Other General Planning Procedures	Word	No
HOA-AP-2: General Auditing and Completion Procedures	Word	No
HOA-AP-2A: Other General Auditing and Completion Procedures	Word	No
HOA-AP-3: Audit Program for Cash (Including Interest-bearing Deposits)	Word	No
HOA-AP-4: Audit Program for Receivables	Word	No
HOA-AP-4A: Other Audit Procedures for Receivables	Word	No
HOA-AP-7: Audit Program for Property and Equipment	Word	No
HOA-AP-7A: Other Audit Procedures for Property and Equipment	Word	No
HOA-AP-8: Audit Program for Investments and Derivatives	Word	No
HOA-AP-8A: Other Audit Procedures for Investments and Derivatives	Word	No
HOA-AP-9: Audit Program for Other Assets	Word	No
HOA-AP-9A: Other Audit Procedures for Other Assets	Word	No
HOA-AP-10: Audit Program for Accounts Payable and Other Liabilities	Word	No
HOA-AP-10A: Other Audit Procedures for Accounts Payable and Other Liabilities	Word	No
HOA-AP-11: Audit Program for Debt and Related Liabilities	Word	No
HOA-AP-12: Audit Program for Income Taxes	Word	No
HOA-AP-12A: Other Audit Procedures for Income Taxes	Word	No
HOA-AP-13: Audit Program for Equity	Word	No
HOA-AP-14: Audit Program for Revenues, Operating Expenses, and Major Repair and Replacement Expenditures	Word	No
HOA-AP-14A: Other Audit Procedures for Revenues, Operating Expenses, and Major Repair and Replacement Expenditures	Word	No
HOA-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
HOA-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
HOA-IA-3: Additional Audit Procedures for Cash (Including Interest-bearing Deposits) Beginning Balance in Initial Audit	Word	No
HOA-IA-4: Additional Audit Procedures for Receivables Beginning Balance in Initial Audit	Word	No
HOA-IA-7: Additional Audit Procedures for Property and Equipment Beginning Balance in Initial Audit	Word	No
HOA-IA-8: Additional Audit Procedures for Investment and Derivatives Beginning Balance in Initial Audit	Word	No
HOA-IA-9: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
HOA-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
HOA-IA-11: Additional Audit Procedures for Debt and Related Liabilities Debt Beginning Balance in Initial Audit	Word	No
HOA-IA-12: Additional Audit Procedures for Income Taxes Beginning Balance in Initial Audit	Word	No
HOA-IA-13: Additional Audit Procedures for Equity Beginning Balance in Initial Audit	Word	No
HOA-CR-1: Engagement Acceptance Form--Compilation or Review	Word	No
HOA-CR-2: Checklist for a Step-down Engagement (Audit to Review, or Compilation or Review to Compilation)	Word	No
HOA-CR-3.1: Illustrative Engagement Letter--Compilation	Word	No
HOA-CR-3.2: Illustrative Engagement Letter--Review	Word	No
HOA-CR-4: Client Information Form--Compilation or Review	Word	No
HOA-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
HOA-CR-5.2: Review Procedures, Review, and Approval Form	Word	No
HOA-CR-6: Trial Balance Preparation Checklist	Word	No
HOA-CR-7: Inquiry and Analytical Procedures Program--Review	Word	No
HOA-CR-8.1: Compilation Reporting Checklist	Word	No
HOA-CR-8.2: Review Reporting Checklist	Word	No
HOA-CR-9: Illustrative Representation Letter--Review	Word	No
HOA-CR-10: SMART Analytical Procedures Documentation Form	Excel	No
HOA-IR-1: Audit Engagement Letter (Including Interim Reviews)	Word	Yes
HOA-IR-2: Interim Review Program	Word	No
HOA-IR-3: Interim Review Inquiries Checklist	Word	No
HOA-IR-4: Misstatement Evaluation Form--Interim Reviews	Word	No
HOA-IR-5: Disclosure Requirements for Condensed Interim Financial Information of CIRAs	Word	No
HOA-IR-6: Management Representation Letter--Interim Review	Word	Yes
HOA-IR-7: Supervision, Review, and Approval Form--Interim Review	Word	No

Specified Risk

Template Name	Host	Shareable
APPENDIX 5A-4: CIRA Tax Worksheet I--Form 1120-H	Excel	No
APPENDIX 5A-5: CIRA Tax Worksheet I--Form 1120	Excel	No
APPENDIX 5A-6: CIRA Tax Worksheet II--Form 1120-H	Excel	No
APPENDIX 5A-7: CIRA Tax Worksheet II--Form 1120	Excel	No
APPENDIX 5A-8: Worksheet Comparing Form 1120-H to Form 1120	Excel	No
APPENDIX 5B-1: Association Resolution for Revenue Ruling 70-604 Election--Excess Income Applied to the Following Year's Assessments	Word	No
APPENDIX 5B-2: Association Resolution for Revenue Ruling 70-604 Election--Excess Income Refunded to Members	Word	No
APPENDIX 5E: Checklist for Preparing Form 1120	Word	No
APPENDIX 8A-1: Standard Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-2: Standard Report on Comparative Financial Statements--GAAP Basis Financial Statements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-3: Standard Report on Financial Statements for a Single Year--Emphasis of a Matter: Auditors' Responsibility for Replacement Fund Information (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-4: Modified Report on Financial Statements for a Single Year; Going Concern Uncertainty (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-5: Comparative Financial Statements--Current Period Audited; Prior Period Reviewed (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-6: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unqualified Opinion (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-7: Unqualified Opinion on Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-8: Unqualified Opinion on Supplementary Information--Separate Paragraph of Auditors' Standard Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-9: Disclaimer of Opinion on Part of the Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-10: Disclaimer of Opinion on All Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-11: Disclaimer of Opinion on Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-12: Unqual. Op. On Basic Fina. Stmnts; Unqual. Op. On Supple. Info. & Dis. Of Op. On Requ'd Supple. Info.--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-13: Omission of Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-14: Material Departure from Guidelines for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-15: Prescribed Procedures for Required Supplementary Information about Future Major Repairs and Replacements Not Completed (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8A-16: Unresolved Doubts about Adherence to AICPA Guidelines for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending Before December 15, 2012	Word	No
APPENDIX 8B-1: Standard Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-2: Standard Report on Comparative Financial Statements--GAAP Basis Financial Statements (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-3: Standard Report on Financial Statements for a Single Year--Emphasis of a Matter: Auditors' Responsibility for Replacement Fund Information (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-4: Modified Report on Financial Statements for a Single Year; Going Concern Uncertainty (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-5: Comparative Financial Statements--Current Period Audited; Prior Period Reviewed (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-6: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unqualified Opinion (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-7: Unqualified Opinion on Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-8: Unqualified Opinion on Supplementary Information--Separate Paragraph of Auditors' Standard Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-9: Disclaimer of Opinion on Part of the Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-10: Disclaimer of Opinion on All Supplementary Information--Separate Report (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-11: Disclaimer of Opinion on Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-12: Unqual Op On Basic Fina Stmnts; Unqual Op On Supple Info & Dis Of Op On Requ'd Supple Info--Audits of Peirods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-13: Omission of Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-14: Material Depature from Guidelines for Required Supplementary Information about Future Repairs and Replacements (Report Drafting Illustration)--Audits of Periods Ending on or After Decmeber 15, 2012	Word	No
APPENDIX 8B-15: Prescribed Procedures for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration--Audits of Periods Ending on or After December 15, 2012	Word	No
APPENDIX 8B-16: Unresolved Doubts about Adherence to AICPA Guidelines for Required Supplementary Information about Future Major Repairs and Replacements (Report Drafting Illustration)	Word	No
APPENDIX 8C-1: Introduction to a Management Letter (Report Drafting Illustration)	Word	No
APPENDIX 8C-2: Management Letter Points	Word	No
APPENDIX 9A-1: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)	Word	No
APPENDIX 9A-2: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Compiled Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9A-3: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information That Has Not Been Compiled or Reviewed	Word	No
APPENDIX 9A-4: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Compiled Required Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9A-5: Standard Compilation Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information Omitted (Report Drafting Illustration)	Word	No
APPENDIX 9A-6: Compilation Report--Substantially All Disclosures Required by GAAP and the Required Supplementary Information Omitted (Report Drafting Illustration)	Word	No
APPENDIX 9A-7: Standard Compilation Rport--GAAP Basis Financial Statements for a Single Year with Compiled Reqd Supp Info That Departs from FASB guidelines	Word	No
APPENDIX 9B-1: Standard Review Report--GAAP Basis Financial Statements for a Single Year (Report Drafting Illustration)	Word	No
APPENDIX 9B-2: Comparative Financial Statements; Current Year Review, Prior Year Audited (Report Drafting Illustration)	Word	No
APPENDIX 9B-3: Review Report on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 9B-4: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Reviewed Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9B-5: Review Report on Part of the Supplementary Information; Compilation Report on the Remainder (Report Drafting Illustration)	Word	No
APPENDIX 9B-6: Compilation Report on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 9B-7: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Compiled Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9B-8: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information That Has Not Been Compiled or Reviewed	Word	No
APPENDIX 9B-9: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Reviewed Supplementary Information and Compiled Required Supplementary Information (Report Drafting Illustration)	Word	No
APPENDIX 9B-10: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Reviewed Supplementary Information and Required Supplementary Information That Has Not Been Compiled or Reviewed (Report Drafting Illustration)	Word	No
APPENDIX 9B-11: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary Information Omitted (Report Drafting Illustration)	Word	No
APPENDIX 9B-12: Standard Review Report--GAAP Basis Financial Statements for a Single Year with Required Supplementary That Departs from FASB Guidelines (Report Drafting Illustration)	Word	No
APPENDIX 12A-2: Florida Financial Statement Disclosure Checklist/Supplement--Condominium Associations	Word	No
APPENDIX 12A-3: Florida Financial Statement Disclosure Checklist/Supplement--Time-share Developments	Word	No
APPENDIX 12A-4: Florida Financial Statement Disclosure Checklist/Supplement--Cooperative Associations	Word	No
HOA-FP-1: Audit Team Members	Word	No
HOA-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
HOA-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
HOA-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
HOA-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
HOA-CX-3.2: Engagement Team Discussion	Word	No
HOA-CX-3.3: Fraud Risk Inquiries Form	Word	No
HOA-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
HOA-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
HOA-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting/Significant Transaction Classes	Word	Yes
HOA-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
HOA-CX-4.3: Walkthrough Documentation Table	Word	Yes
HOA-CX-5: Activity and Entity-level Control Forms	Word	Yes
HOA-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
HOA-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
HOA-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
HOA-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
HOA-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
HOA-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
HOA-CX-6.1: Entity Risk Factors	Word	No
HOA-CX-6.2: Fraud Risk Factors	Word	No
HOA-CX-7.1: Risk Assessment Summary Form	Word	No
HOA-CX-7.2: Inherent Risk Assessment Form	Word	No
HOA-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
HOA-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
HOA-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
HOA-CX-11.1: Confirmation Summary Form	Excel	No
HOA-CX-11.2: Accounts Receivable Statistics Form	Excel	Yes
HOA-CX-11.4: Residential Status Checklist for a Condominium Association	Excel	No
HOA-CX-11.5: Calculation of Residential Status	Excel	No
HOA-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
HOA-CX-12.2: Audit Difference Evaluation Form	Excel	No
HOA-CX-13: CIRA Disclosure Checklist	Word	No
HOA-CX-14: Supervision, Review, and Approval Form	Word	No
HOA-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
HOA-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
HOA-CX-16.1: Going Concern Checklist	Word	No
HOA-CX-16.2: Significant Estimates Identification Checklist	Word	No
HOA-CX-16.3: Concentrations Identification Checklist	Word	No
HOA-CX-16.4: Accounting and Engagement Issues	Word	No
HOA-CX-17.4: Confirmation and Correspondence Control	Excel	No
HOA-CX-17.5: Checklist of Records Requested from the CIRA	Word	No
HOA-CL-1.1: Audit Engagement Letter	Word	Yes
HOA-CL-2.1: Request for Legal Representation--Lawyer is Requested to Provide Information	Word	Yes
HOA-CL-3.1: Management Representation Letter	Word	Yes
HOA-CL-3.5: Management Representation Letter--Periods Ending Before December 15, 2012	Word	Yes
HOA-CL-4.1: Communication of Significant Deficiencies	Word	Yes
HOA-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
HOA-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
HOA-CL-6.3: Confirmation of Authorized Signatories	Word	Yes
HOA-CL-7.1: Positive Accounts Receivable Confirmation Request--Itemized Statement Enclosed	Word	Yes
HOA-CL-7.2: Positive Accounts Receivable Confirmation Request--Open Item	Word	Yes
HOA-CL-7.3: Positive Accounts Receivable Confirmation Request--without a Statement	Word	Yes
HOA-CL-7.5: Confirmation of Note Receivable	Word	Yes
HOA-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
HOA-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
HOA-CL-10.2: Note Payable Confirmation	Word	Yes
HOA-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
HOA-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
HOA-CL-10.5: Confirmation of Compensating Balances	Word	Yes
HOA-CL-10.6: Confirmation of Line of Credit	Word	Yes
HOA-CL-12.4: Related Party Confirmation	Word	Yes
HOA-CL-12.6: HOA Assistance Request Letter	Word	Yes
HOA-AP-1-s: General Planning Procedures	Word	No
HOA-AP-2-s: General Auditing and Completion Procedures	Word	No
HOA-AP-3-s: Audit Program for Cash (Including Interest-bearing Deposits)	Word	No
HOA-AP-4-s: Audit Program for Receivables	Word	No
HOA-AP-7-s: Audit Program for Property and Equipment	Word	No
HOA-AP-8-s: Audit Program for Investments and Derivatives	Word	No
HOA-AP-9-s: Audit Program for Other Assets	Word	No
HOA-AP-10-s: Audit Program for Accounts Payable and Other Liabilities	Word	No
HOA-AP-11-s: Audit Program for Debt and Related Liabilities	Word	No
HOA-AP-12-s: Audit Program for Income Taxes	Word	No
HOA-AP-13-s: Audit Program for Equity	Word	No
HOA-AP-14-s: Audit Program for Revenues, Operating Expenses, and Major Repair and Replacement Expenditures	Word	No
HOA-CR-1: Engagement Acceptance Form--Compilation or Review	Word	No
HOA-CR-2: Checklist for a Step-down Engagement (Audit to Review, or Compilation or Review to Compilation)	Word	No
HOA-CR-3.1: Illustrative Engagement Letter--Compilation	Word	No
HOA-CR-3.2: Illustrative Engagement Letter--Review	Word	No
HOA-CR-4: Client Information Form--Compilation or Review	Word	No
HOA-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
HOA-CR-5.2: Review Procedures, Review, and Approval Form	Word	No
HOA-CR-6: Trial Balance Preparation Checklist	Word	No
HOA-CR-7: Inquiry and Analytical Procedures Program--Review	Word	No
HOA-CR-8.1: Compilation Reporting Checklist	Word	No
HOA-CR-8.2: Review Reporting Checklist	Word	No
HOA-CR-9: Illustrative Representation Letter--Review	Word	No
HOA-CR-10: SMART Analytical Procedures Documentation Form	Excel	No

HUD Audits (7/12) (20120701) (top)

Template Name	Host	Shareable
Appendix 8A-1: Report on Financial Statements and Supplementary Information for a Single Year--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8A-2: Report on Comparative Financial Statements and Supplementary Information for the Current Year--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8A-3: Standard Report on the Financial Statements and Supplementary Information for a Single Year--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8A-4: Standard Report on Comparative Financial Statements and Supplementary Information for the Current Year--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8B-1: Report Modified for a GAAP Departure--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8B-2: Report Modified for a Going Concern Uncertainty--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8B-3: Report Modified for a GAAP Departure--Periods Ending before December 15, 2012	Word	Yes
Appendix 8B-4: Report Modified for a Going Concern Uncertainty--Periods Ending before December 15, 2012	Word	Yes
Appendix 8C-1: Report on Cash Basis Financial Statements--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8C-2: Report on Tax Basis Financial Statements--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8C-3: Standard Report on Cash Basis Financial Statements--Periods Ending before December 15, 2012	Word	Yes
Appendix 8C-4: Standard Report on Tax Basis Financial Statements--Periods Ending before December 15, 2012	Word	Yes
Appendix 8D-1: GAS Rpt on IC over Fin Rpting and on Compliance and Other--No Material Weaknesses, Sig Deficiencies, or Rptable Instances of Noncompliance or Other Matters Identified--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8D-2: GAS Rpt on IC over Fin Rpting and on Compliance and Other--Sig Deficiences and Rptable Instances of Noncompliance, and Other Matters Identified, No Mat Weaknesses Identified--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8D-3: GAS Rpt on IC over Fin Rpting and on Compliance and Other--Mat Weaknesses and Significant Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8D-4: Not Used	Word	Yes
Appendix 8D-5: Combined Internal Control Report with No Material Weaknesses or Significant Deficiencies--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8D-6: Combined Internal Control Report With Significant Deficiencies But No Material Weaknesses--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8D-7: Combined Internal Control Report with Material Weaknesses and Significant Deficiencies--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8D-8: Combined Internal Control Report with Significant Deficiencies But No Material Weaknesses--No Major Programs--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8E-1: HUD Audit Guide Rpt on Compliance For Each Major HUD Program and IC over Compliance--Unmodified Opinion on Compliance; No Material Weaknesses or Significant Deficiencies--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8E-2: HUD Audit Guide Rpt on Compl For Ea Maj HUD Prog and IC over Compl--Qual Op on Compl for 1 Major HUD Prog and Unmod Op on Compl for the Other Major HUD prog; Mat Weaks and Sig Defs--For-profit--Periods after 12-15-12	Word	Yes
Appendix 8E-3: Not Used	Word	Yes
Appendix 8E-4: Not Used	Word	Yes
Appendix 8E-5: Not Used	Word	Yes
Appendix 8E-6: Unqualified Opinion on Compliance with Specific Requirements Applicable to Major HUD Programs--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8E-7: Qualified Opinion on Compliance with Specific Requirements Applicable to Major HUD Programs because of a Scope Limitation--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8E-8: Disclaimer of Opinion on Compliance with Specific Requirements Applicable to Major HUD Programs because of a Scope Limitation--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8E-9: Qualified Opinion because of Material Noncompliance with Specific Requirements Applicable to Major HUD Programs--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8E-10: Adverse Opinion because of Material Noncompliance with Specific Requirements Applicable to Major HUD Programs--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8F-1: Report on Compliance with Specific Requirements Applicable to Nonmajor HUD Programs--For-profit Entity--Periods on or after December 15, 2012	Word	Yes
Appendix 8F-2: Report on Compliance with Specific Requirements Applicable to Nonmajor HUD Programs--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8G-1: Report on Compliance with Specific Requirements Applicable to Fair Housing and Non-Discrimination--No Material Noncompliance--For-profit Entity--Periods ending on or after December 15, 2012	Word	Yes
Appendix 8G-2: Report on Compliance with Specific Requirements Applicable to Fair Housing and Non-Discrimination--Material Noncompliance--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8G-3: Report on Compliance with Specific Requirements Applicable to Fair Housing and Non-Discrimination--Scope Limitation--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8G-4: Report on Compliance with Specific Requirements Applicable to Fair Housing and Non-Discrimination--No Material Noncompliance--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8G-5: Report on Compliance with Specific Requirements Applicable to Fair Housing and Non-Discrimination--Material Noncompliance--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8G-6: Report on Compliance with Specific Requirements Applicable to Fair Housing and Non-Discrimination--Scope Limitation--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8H-1: Report on Compliance with Laws and Regulations Required by Government Auditing Standards--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8H-2: Report on Compliance with Laws and Regulations Required by Government Auditing Standards--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8I-1: Reports on Agreed-upon Procedures for Electronic Submission--For-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8I-2: Reports on Agreed-upon Procedures for Electronic Submission--Non-profit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8I-3: Reports on Agreed-upon Procedures for Electronic Submission--For-profit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8I-4: Reports on Agreed-upon Procedures for Electronic Submission--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8J-1: Report on Cost Certification Audit--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8J-2: Report on Cost Certification Audit--Periods Ending before December 15, 2012	Word	Yes
Appendix 8K-1: Report on Financial Statements and on Supplementary Information--Nonprofit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8K-2: Report on Financial Statements--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8L-1: GAGAS Rpt on IC over Financial Rpting and Compliance and Other Matters--No Mat Weak, Sig Def, or Rptable Instances of Noncomp or Other matters Identified--Nonprofit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8L-2: GAGAS Rpt on IC over Financial Rpting and Comp and Other Matters--Sig Def, and Rptable Instances of Noncomp, and Other Matters Identified, But No Mat Weak Identified--Nonprofit Entity--Periods ending on or after December 15, 2012	Word	Yes
Appendix 8L-3: GAGAS Rpt on IC over Financial Rpting and Compliance and Other Matters--with Mat Weak, Sig Def, and Rptable Instances of Noncomp, and Other Matters Identified--Nonprofit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8L-4: GAGAS Rpt on IC over Financial Rpting and Compliance and Other Matters--No Mat Weak, Sig Def, or Rptable Instances of Noncomp or Other Matters Identified--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8L-5: GAGAS Rpt on IC over Financial Rpting and Comp and Other Matters--Sig Def, and Rptable Instances of Noncomp, and Other Matters Identified, But No Mat Weak Identified--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8L-6: GAGAS Rpt on IC over Financial Rpting and Compliance and Other Matters--with Mat Weak, Sig Def, and Rptable Instances of Noncomp, and Other Matters Identified--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8M-1: Single Audit Rpt on Compliance and IC over Compliance--Unmodified Compliance Opinion and No Mat Weak or Sig Def--Nonprofit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8M-2: Single Audit Rpt on Compliance and IC over Compliance--Unmodified Compliance Opinion and No Mat Weak but with Sig Def--Nonprofit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8M-3: Single Audit Rpt on Compliance and IC over Compliance--Qual Compliance Opinion with Mat Weak and Sig Def--Nonprofit Entity--Periods Ending on or after December 15, 2012	Word	Yes
Appendix 8M-4: Single Audit Rpt on Major Program Compliance and IC--Unqual Compliance Opinion and No Mat Weak or Sig Def Weak--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8M-5: Single Audit Rpt on Major Program Compliance and IC--Qual Compliance Opinion and No Mat Weak but with Sig Def--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
Appendix 8M-6: Single Audit Rpt on Major Program Compliance and IC--Qual Compliance Opinion with Mat Weak and Sig Def--Nonprofit Entity--Periods Ending before December 15, 2012	Word	Yes
HUD-AP-1: General Planning Procedures	Word	No
HUD-AP-1A: Other General Planning Procedures	Word	No
HUD-AP-2: General Auditing and Completion Procedures	Word	No
HUD-AP-2A: Other General Auditing and Completion Procedures	Word	No
HUD-AP-3: Audit Program for Minutes, Contracts, Laws, and Regulations	Word	No
HUD-AP-4: Audit Program for Cash and Restricted Deposits (Including Interest-bearing Deposits)	Word	No
HUD-AP-5: Audit Program for Investments and Derivatives	Word	No
HUD-AP-5A: Other Audit Procedures for Investments and Derivatives	Word	No
HUD-AP-6: Audit Program for Prepaids, Deferred Charges, Intangibles, and Other Assets	Word	No
HUD-AP-6A: Other Audit Procedures for Prepaids, Deferred Charges, Intangibles, and Other Assets	Word	No
HUD-AP-7: Audit Program for Receivables and Revenues	Word	No
HUD-AP-7A: Other Audit Procedures for Receivables and Revenues	Word	No
HUD-AP-8: Audit Program for Property	Word	No
HUD-AP-8A: Other Audit Procedures for Property	Word	No
HUD-AP-9: Audit Program for Accounts Payable, Accrued Liabilities, and Other Liabilities	Word	No
HUD-AP-9A: Other Audit Procedures for Accounts Payable, Accrued Liabilities, and Other Liabilities	Word	No
HUD-AP-10: Audit Program for Debt and Related Liabilities and Capital Advances	Word	No
HUD-AP-10A: Other Audit Procedures for Debt and Related Liabilities and Capital Advances	Word	No
HUD-AP-11: Audit Program for Income Taxes	Word	No
HUD-AP-12: Audit Program for Equity	Word	No
HUD-AP-12A: Other Audit Procedures for Equity	Word	No
HUD-AP-13: Audit Program for Income, Operating Expenses, and Major Repair and Replacement Expenditures	Word	No
HUD-AP-14: For-profit Audit Program--Compliance Requirements for For-profit HUD Multifamily Housing Programs	Word	No
HUD-AP-15: For-profit Audit Program--Compliance Requirements for HUD-Approved Title II Nonsupervised and Supervised Mortgagees	Word	No
HUD-AP-16: Nonprofit Audit Program--Compliance Requirements for Section 202 and Section 811 Programs	Word	No
HUD-AP-17: Nonprofit Audit Program--Compliance Requirements for Section 8 Project-based Cluster Programs	Word	No
HUD-AP-18: Nonprofit Audit Program--Federal Award Programs Not Included in the Compliance Supplement	Word	No
HUD-AP-19: Nonprofit Audit Program--Schedule of Expenditures of Federal Awards	Word	No
HUD-CL-1.1: Audit Engagement Letter--For-profit Entities	Word	Yes
HUD-CL-1.2: Audit Engagement Letter--Nonprofit Entities	Word	Yes
HUD-CL-1.3: Agreed-upon Procedure Engagement Letter--For-profit Entities	Word	Yes
HUD-CL-1.4: Agreed-upon Procedure Engagement Letter--Nonprofit Entities	Word	Yes
HUD-CL-1.5: Resignation Letter--Drafting Form	Word	Yes
HUD-CL-2.1: Request for Legal Representation--Lawyer is Requested to Provide Information	Word	Yes
HUD-CL-2.2: Request for Legal Representation--Lawyer is Requested to Confirm Information Provided by Client	Word	Yes
HUD-CL-2.3: Updating Request for Legal Representation	Word	Yes
HUD-CL-3.1: Management Representation Letter--For-profit Entities--For Audits of Periods Ending After December 15, 2012	Word	Yes
HUD-CL-3.2: Management Representation Letter--Nonprofit Entities--For Audits of Periods Ending After December 15, 2012	Word	Yes
HUD-CL-3.3: Summary of Audit Differences	Word	Yes
HUD-CL-3.4: Updating Management Representation Letter	Word	Yes
HUD-CL-3.5: Agreed-upon Procedure Representation Letter--For-profit Entities	Word	Yes
HUD-CL-3.6: Agreed-upon Procedure Representation Letter--Nonprofit Entities	Word	Yes
HUD-CL-3.7: Management Representation Letter--For-profit Entities--For Audits for Periods Ending before December 15, 2012	Word	Yes
HUD-CL-3.8: Management Representation Letter--Nonprofit Entities--For Audits for Periods Ending before December 15, 2012	Word	Yes
HUD-CL-5.1: Communications with Those Charged with Governance during Planning	Word	Yes
HUD-CL-5.2: Communications with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
HUD-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
HUD-CL-6.2: Receipt for Cash Counted by Auditor	Excel	Yes
HUD-CL-6.3: Confirmation of Authorized Signatories	Word	Yes
HUD-CL-6.4: Confirmation of Escrow Accounts Maintained by Financial Institutions in Connection with Section 202 Direct Loan Projects and Sections 202 and 811 Capital Advance Projects	Word	Yes
HUD-CL-7.1: Accounts Receivable Confirmation Request--without a Statement	Word	Yes
HUD-CL-7.2: Confirmation of Note Receivable	Word	Yes
HUD-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
HUD-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
HUD-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
HUD-CL-10.1: Accounts Payable Confirmation	Word	Yes
HUD-CL-10.2: Note Payable Confirmation (to Parties Other Than Banks or HUD)	Word	Yes
HUD-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
HUD-CL-10.4: Confirmation of Mortgage Debt--Mortgages Held by Financial Institutions	Word	Yes
HUD-CL-10.5: Confirmation of Mortgage Debt--Section 202 Direct Loans	Word	Yes
HUD-CL-10.6: Confirmation of Mortgage Debt--HUD-held Mortgages	Word	Yes
HUD-CL-10.7: Confirmation of Flexible Subsidy Loans	Word	Yes
HUD-CL-10.8: Confirmation of Line of Credit	Word	Yes
HUD-CL-10.9: Confirmation of Compensating Balances	Word	Yes
HUD-CL-10.10: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
HUD-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
HUD-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
HUD-CL-12.3: Confirmation of Lease Agreement	Word	Yes
HUD-CL-12.4: Related Party Confirmation	Word	Yes
HUD-CL-12.5: External Peer Review Report Transmittal Letter	Word	Yes
HUD-CL-12.6: Data Request Letter	Word	Yes
HUD-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
HUD-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
HUD-CL-13.3: Client Consent and Acknowledgement Letter	Word	Yes
HUD-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
HUD-CL-14.1: Request for Representations from Component Auditor When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
HUD-CL-14.2: Request for Representations from Component Auditor When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
HUD-CL-14.3: Letter of Instructions from Group Auditor to Component Auditors When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
HUD-CL-14.4: Letter of Instructions from Group Auditor to Component Auditors When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
HUD-CL-14.5: Inquiry of Group Auditor by Component Auditor	Word	Yes
HUD-CL-14.6: Group Auditor's Response to Inquiries from Component Auditor	Word	Yes
HUD-CL-14.7: Letter from Principal Auditor to Other Auditors Regarding Related Parties	Word	Yes
HUD-CL-14.8: Request for Representations from Other Auditor--Periods Ending before December 15, 2012	Word	Yes
HUD-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
HUD-CX-1.1: Engagement Acceptance and Continuance Form	Word	No
HUD-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
HUD-CX-1.3: Evaluating Independence--Government Auditing Standards, 2011 Revision	Word	No
HUD-CX-1.4: Continuing Professional Education Documentation Form	Word	No
HUD-CX-1.5: For-profit Entity Compliance Audit Determination and Planning Worksheet	Excel	No
HUD-CX-1.6: Nonprofit Single Audit and Major Program Determination Worksheet	Excel	No
HUD-CX-1.7: Nonprofit Low-risk Federal Program Determination Worksheet	Word	No
HUD-CX-1.8: Nonprofit High-risk Federal Program Determination Worksheet	Word	No
HUD-CX-1.9: Effect of Nonaudit Services on Independence--Government Auditing Standards, July 2007 Revision	Word	No
HUD-CX-1.10: Effect of Personal and External Impairments on Independence--Government Auditing Standards, July 2007 Revision	Word	No
HUD-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
HUD-CX-2.2: Component Materiality Worksheet	Excel	No
HUD-CX-2.3: Nonprofit Planning Materiality--Federal Award Programs	Excel	No
HUD-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
HUD-CX-3.2: Engagement Team Discussion	Word	No
HUD-CX-3.3: Fraud Risk Inquiries Form	Word	No
HUD-CX-3.4: Audit Inquiries Summary Form	Word	No
HUD-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
HUD-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
HUD-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting/Significant Transaction Classes	Word	Yes
HUD-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
HUD-CX-4.3: Walkthrough Documentation Table	Word	Yes
HUD-CX-4.4: Compliance Requirements Control Matrix--For-profit Entities	Word	No
HUD-CX-4.5: Compliance Requirements Control Matrix--Nonprofit Entities	Word	No
HUD-CX-5: Activity and Entity-level Control Forms	Word	Yes
HUD-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
HUD-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
HUD-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
HUD-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
HUD-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
HUD-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
HUD-CX-5.7: Control Activities Form for Cash and Restricted Deposits (Including Interest-bearing Deposits)	Word	Yes
HUD-CX-5.8: Control Activities Form for Investments and Derivatives	Word	Yes
HUD-CX-5.9: Control Activities Form for Prepaids, Deferred Charges, Intangibles, and Other Assets	Word	Yes
HUD-CX-5.10: Control Activities Form for Receivables and Revenues	Word	Yes
HUD-CX-5.11: Control Activities Form for Property	Word	Yes
HUD-CX-5.12: Control Activities Form for Accounts Payable, Accrued Liabilities, and Other Liabilities	Word	Yes
HUD-CX-5.13: Control Activities Form for Debt and Related Liabilities and Capital Advances	Word	Yes
HUD-CX-5.14: Control Activities Form for Income Taxes	Word	Yes
HUD-CX-5.15: Control Activities Form for Equity	Word	Yes
HUD-CX-5.16: Control Activities Form for Income, Operating Expenses and Major Repair and Replacement Expenditures	Word	Yes
HUD-CX-5.17: Compliance Control Activity Form--For-profit Entities	Word	No
HUD-CX-6.1: Entity Risk Factors	Word	No
HUD-CX-6.2: Fraud Risk Factors	Word	No
HUD-CX-7.1: Risk Assessment Summary Form	Word	No
HUD-CX-7.2: Inherent Risk Assessment Form	Word	No
HUD-CX-7.3: Risk of Material Noncompliance Assessment Form--Federal Award Programs	Word	No
HUD-CX-7.4: Inherent Risk of Noncompliance Assessment Form--Federal Award Programs	Word	No
HUD-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
HUD-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
HUD-CX-8.3: Sampling Worksheet for Testing Account Coding and Classification	Word	No
HUD-CX-8.4: Planning Worksheet to Determine Extent of Substantive Procedures--Federal Award Programs	Excel	No
HUD-CX-8.5: Tests of Compliance--For-profit Sampling Planning and Evaluation Form	Word	No
HUD-CX-8.6: Sampling Form for Group Project-based Samples	Word	No
HUD-CX-8.7: Tests of Compliance--Nonprofit Sampling Planning and Evaluation Form	Word	No
HUD-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
HUD-CX-9.2: Ratio Analysis Worksheet	Excel	No
HUD-CX-10.1: Tests of Controls Form--Account Balance or Transaction Class	Word	No
HUD-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form--Account Balance or Transaction Class	Excel	No
HUD-CX-10.3: Tests of Controls--Planning and Evaluation Form	Word	No
HUD-CX-10.4: Tests of Compliance Controls--Sampling Planning and Evaluation Form	Excel	No
HUD-CX-11.1: Confirmation Summary Form	Word	Yes
HUD-CX-11.2: Accounts Receivable Statistics Form	Excel	Yes
HUD-CX-11.3: Data Extraction Software Analysis Documentation Form	Excel	No
HUD-CX-11.4: Cost Certification Audit Checklist	Word	No
HUD-CX-11.5: Documentation and Analysis of Group Components	Word	No
HUD-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
HUD-CX-12.2: Audit Difference Evaluation Form	Excel	No
HUD-CX-12.3: Noncompliance Evaluation Form--Federal Award Programs	Excel	No
HUD-CX-13.1: Disclosure Requirements for Financial Statements of Nonpublic Companies	Word	No
HUD-CX-13.2: Nonprofit Organization Disclosure Checklist	Word	No
HUD-CX-13.3: Additional Disclosures for HUD-assisted Entities	Word	No
HUD-CX-13.4: Nonprofit Organization Disclosure Checklist for the Schedule of Expenditures of Federal Awards	Word	No
HUD-CX-14.1: Supervision, Review, and Approval Form--For-profit Entities	Word	No
HUD-CX-14.2: Supervision, Review, and Approval Form--Nonprofit Entities	Word	No
HUD-CX-14.3: Audit Documentation Checklist--For Periods Ending on or after December 15, 2012	Word	No
HUD-CX-14.4: Audit Documentation Checklist--For Periods Ending before December 15, 2012	Word	No
HUD-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
HUD-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
HUD-CX-15.3: Audit Finding Development Worksheet--Federal Award Programs	Word	No
HUD-CX-16.1: Going Concern Checklist	Word	No
HUD-CX-16.2: Accounting and Engagement Issues	Word	No
HUD-CX-17.1: Client Billing Information	Word	No
HUD-CX-17.2: Engagement Status Report	Word	No
HUD-CX-17.3: Audit Time Summary	Excel	No
HUD-CX-17.4: Confirmation and Correspondence Control	Excel	No
HUD-CX-17.5: Checklist of Records Requested from Client	Word	No
HUD-FP-1: Audit Team Members	Word	No

Internal Control and Fraud Prevention (5/12) (20120501) (top)

Template Name	Host	Shareable
ICF-CX-1: Procedures Checklist for Evaluating Internal Control	Word	No
ICF-CX-2: Risk Identification Form	Word	No
ICF-CX-3: Linking Significant Accounts and Disclosures to Major Classes of Transactions and Significant Processes	Word	No
ICF-CX-4: Organization Level Controls Documentation Form	Word	No
ICF-CX-5.1: Activity-level and Other Entity-level Controls	Word	No
ICF-CX-5.2: Control Identification Matrix	Word	No
ICF-CX-5.3: Financial Reporting System Documentation Form--Significant Transaction Classes	Word	No
ICF-CX-5.4: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	No
ICF-CX-5.5: Financial Reporting System Documentation Form--Financial Close and Reporting Process	Word	No
ICF-CX-5.6: Walkthrough Documentation Form	Word	No
ICF-CX-6: Activity and Entity-level Control Forms	Word	Yes
ICF-CX-6.1: Entity-level Control Form for Control Environment	Word	Yes
ICF-CX-6.2: Entity-level Control Form for Risk Assessment	Word	Yes
ICF-CX-6.3: Entity-level Control Form for Information and Communication	Word	Yes
ICF-CX-6.4: Entity-level Control Form for Monitoring	Word	Yes
ICF-CX-6.5: Control Activities Form for Financial Close and Reporting	Word	Yes
ICF-CX-6.6: Control Activities Form for Cash	Word	Yes
ICF-CX-6.7: Control Activities Form for Accounts Receivable and Sales	Word	Yes
ICF-CX-6.8: Control Activities Form for Inventory and Cost of Sales	Word	Yes
ICF-CX-6.9: Control Activities Form for Property	Word	Yes
ICF-CX-6.10: Control Activities Form for Investments and Derivatives	Word	Yes
ICF-CX-6.11: Control Activities Form for Other Assets	Word	Yes
ICF-CX-6.12: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
ICF-CX-6.13: Control Activities Form for Notes Payable and Long-term Debt	Word	Yes
ICF-CX-6.14: Control Activities Form for Income Taxes	Word	Yes
ICF-CX-6.15: Control Activities Form for Equity	Word	Yes
ICF-CX-6.16: Control Activities Form for Income and Expenses	Word	Yes
ICF-CX-7: Information System Documentation Form (In-house System)	Word	Yes
ICF-CX-8: Information System Documentation Form (Service Organization or Application Service Provider)	Word	Yes
ICF-CX-9: Information Technology Controls Questionnaire (Activity-oriented Approach)	Word	Yes
ICF-CX-10: IT Controls Questionnaire-General Controls (Traditional Approach)	Word	No
ICF-CX-11: Entity-level Control Form for IT General Controls	Word	No
ICF-CX-12: Test of Controls Form	Word	No
ICF-CX-13: Sampling Form for Evaluating Operating Effectiveness	Excel	No
ICF-CX-14.1: Cash	Word	No
ICF-CX-14.2: Accounts Receivable	Word	No
ICF-CX-14.3: Investment Securities	Word	No
ICF-CX-14.4: Inventory	Word	No
ICF-CX-14.5: Fixed Assets	Word	No
ICF-CX-14.6: Payables and Disbursements	Word	No
ICF-CX-14.7: Payroll and Employee Reimbursement	Word	No
ICF-CX-14.8: Borrowing	Word	No
ICF-CX-14.9: Equity	Word	No
ICF-CX-15: Fraud Vulnerability Worksheet--Misappropriation of Assets	Word	No
ICF-CX-16: Fraud Vulnerability Worksheet--Fraudulent Financial Reporting	Word	No
ICF-CX-17.1: Control Deficiency Summarization and Evaluation Form	Word	No
ICF-CX-17.2: Control Deficiency Summarization and Evaluation Form--Interim	Word	No
ICF-CX-20: Engagement Acceptance Form--Consulting Engagement	Word	Yes
ICF-CX-21: Engagement Letter Drafting Form--Internal Control Consulting Engagement	Word	Yes

Limited-Scope Audits of Standard 401(k) Plans (3/12) (20120301) (top)

Template Name	Host	Shareable
APPENDIX 1A: Checklist to Assess the Applicability of These Practice Aids	Word	No
LSA-FP-1: Audit Team Members	Word	No
LSA-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
LSA-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
LSA-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
LSA-CX-2: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
LSA-CX-3.1: Understanding the Plan and Identifying Risks	Word	Yes
LSA-CX-3.2: Engagement Team Discussion	Word	Yes
LSA-CX-3.3: Fraud Risk Inquiries Form	Word	Yes
LSA-CX-3.4: Audit Inquiries Summary Form	Word	No
LSA-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
LSA-CX-4.2: Financial Reporting System Documentation Form	Word	Yes
LSA-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting Significant Transaction Classes	Word	Yes
LSA-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
LSA-CX-4.3: Walkthrough Documentation Table	Word	Yes
LSA-CX-5: Activity and Entity-level Control Forms	Word	Yes
LSA-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
LSA-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
LSA-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
LSA-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
LSA-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
LSA-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
LSA-CX-5.7: Control Activities Form for Employer Contributions Received and Receivable	Word	Yes
LSA-CX-5.9: Control Activities Form for Participant Data and Employee Contributions	Word	Yes
LSA-CX-5.10: Control Activities Form for Benefit Payments	Word	Yes
LSA-CX-5.11: Control Activities Form for Participant Accounts	Word	Yes
LSA-CX-5.12: Control Activities Form for Cash	Word	Yes
LSA-CX-5.13: Control Activities Form for Notes Receivable from Participants	Word	Yes
LSA-CX-5.15: Control Activities Form for Accounts Payable and Accrued Expenses	Word	Yes
LSA-CX-5.17: Control Activities Form for Operating Expenses	Word	Yes
LSA-CX-6.1: Plan Risk Factors	Word	No
LSA-CX-6.2: Fraud Risk Factors	Word	No
LSA-CX-7.1: Risk Assessment Summary Form	Word	No
LSA-CX-7.2: Inherent Risk Assessment Form	Word	No
LSA-CX-8.1: Planning Worksheet to Determine Extent of Substantive Tests	Excel	No
LSA-CX-8.2: Sampling Planning and Evaluation Form--Substantive Tests	Excel	No
LSA-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
LSA-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
LSA-CX-9.2: Ratio Analysis Worksheet	Excel	No
LSA-CX-10.1: Test of Controls Form	Word	No
LSA-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
LSA-CX-11.6: Data Extraction Software Analysis Documentation Form	Word	No
LSA-CX-11.7: Checklist of Tax-related Considerations for 401(k) Plans	Word	No
LSA-CX-11.8: Minimum Plan Coverage Test Worksheet	Excel	No
LSA-CX-11.9: Average Benefit Percentage Worksheet	Excel	No
LSA-CX-11.10: Actual Deferral Percentage (ADP) and Actual Contribution Percentage (ACP) Testing Worksheet	Excel	No
LSA-CX-11.12: ERISA Bonding Requirements	Word	No
LSA-CX-11.13: Analysis of the Timeliness of Participant Contributions	Excel	No
LSA-CX-11.14: Fair Value Measurement Worksheet	Word	No
LSA-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
LSA-CX-12.2: Audit Difference Evaluation Form	Excel	No
LSA-CX-13: Disclosure Requirements for Financial Statements of 401(k) Plans Updated through March 2012	Word	No
LSA-CX-14: Supervision, Review, and Approval Form	Word	No
LSA-CX-15.1: Control Deficiency Evaluation and Aggregation Worksheet	Word	No
LSA-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
LSA-CX-16.1: Going Concern Checklist	Word	No
LSA-CX-16.2: Significant Estimates Identification Checklist	Word	No
LSA-CX-16.4: Accounting and Engagement Issues Form	Word	No
LSA-CX-17.1: Client Billing Information	Word	No
LSA-CX-17.2: Engagement Status Report	Word	No
LSA-CX-17.3: Audit Time Summary	Excel	No
LSA-CX-17.4: Confirmation and Correspondence Control	Excel	No
LSA-CL-1: Audit Engagement Letter	Word	Yes
LSA-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
LSA-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
LSA-CL-2.3: Updating Request for Legal Representation	Word	Yes
LSA-CL-3.1: Management Representation Letter	Word	Yes
LSA-CL-3.3: Summary of Audit Differences	Word	Yes
LSA-CL-3.4: Updating Management Representation Letter	Word	Yes
LSA-CL-4.1: Communication of Significant Deficiencies	Word	Yes
LSA-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
LSA-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
LSA-CL-5.1: Communication With Those Charged With Governance During Planning	Word	Yes
LSA-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
LSA-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
LSA-CL-7.1: Confirmation of Contributions Received or Receivable	Word	Yes
LSA-CL-7.2: Confirmation of Contributions Received--Itemized Statement Enclosed	Word	Yes
LSA-CL-7.3: Confirmation of Loan Receivable	Word	Yes
LSA-CL-8.6: Request for Certification of Information by a Bank or Similar Institution or Insurance Company Holding Assets	Word	Yes
LSA-CL-12.1: Confirmation of Benefit Payments, Distributions, or Withdrawals	Word	Yes
LSA-CL-12.2: Confirmation of Participant Data	Word	Yes
LSA-CL-12.3: Request for Service Auditor's Report	Word	Yes
LSA-CL-12.4: Letter Transmitting Audit Reports to the Plan (When the Auditor Has Not Reviewed Form 5500)	Word	Yes
LSA-CL-12.5: Drafting Form for Client Information Request Letter	Word	Yes
LSA-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
LSA-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
LSA-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
LSA-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
LSA-CL-16.2: Letter to Regulator	Word	Yes
LSA-CL-16.3: Letter Advising Client of Regulator Request for Access to Audit Documentation (When the Auditor Is Required by Law, Regulation, or Contract To Provide Access)	Word	Yes
LSA-CL-16.4: Letter Requesting Client Approval of Regulator Request for Access to Audit Documentation (When the Auditor Is Not Required by Law, Regulation, or Contract To Provide Access)	Word	Yes
LSA-AP-1: General Planning Procedures	Word	No
LSA-AP-1A: Other General Planning Procedures	Word	No
LSA-AP-2: General Auditing and Completion Procedures	Word	No
LSA-AP-2A: Other General Auditing and Completion Procedures	Word	No
LSA-AP-3: Audit Program for Minutes, Plan Documents, Contracts, and Agreements	Word	No
LSA-AP-4: Audit Program for Service Auditor's Reports	Word	No
LSA-AP-5: Audit Program for Contributions Received and Receivable	Word	No
LSA-AP-5A: Other Audit Procedures for Contributions Received and Receivable	Word	No
LSA-AP-6: Audit Program for Investments and Related Income	Word	No
LSA-AP-8: Audit Program for Contracts with Insurance Companies and Similar Institutions	Word	No
LSA-AP-8A: Other Audit Procedures for Contracts with Insurance Companies and Similar Institutions	Word	No
LSA-AP-10: Audit Program for Participant Data and Employee Contributions	Word	No
LSA-AP-10A: Other Audit Procedures for Participant Data and Employee Contributions	Word	No
LSA-AP-11: Audit Program for Benefit Payments	Word	No
LSA-AP-11A: Other Audit Procedures for Benefit Payments	Word	No
LSA-AP-12: Audit Program for Participant Accounts	Word	No
LSA-AP-13: Audit Program for Cash	Word	No
LSA-AP-15: Audit Program for Accounts Payable and Accrued Expenses	Word	No
LSA-AP-17: Audit Program for Operating Expenses	Word	No
LSA-AP-17A: Other Audit Procedures for Operating Expenses	Word	No
LSA-AP-18: Audit Program for Notes Receivable from Participants (Participant Loans)	Word	No

Nonprofit Financial and Accounting Manual (10/12) (20121001) (top)

Template Name	Host	Shareable
APPENDIX 1A: Financial Management Questionnaire	Word	No
APPENDIX 1B: Personnel Questionnaire	Word	No
APPENDIX 1C: Program Services Questionnaire	Word	No
APPENDIX 2D: Characteristics of Contributions and Exchange Transactions	Word	No
APPENDIX 2E: Characteristics of Restricted and Unrestricted Contributions	Word	No
APPENDIX 2H: Contributed Services Documentation Form	Word	No
APPENDIX 2I: Worksheet--Accounting for Costs of Activities That Include Fundraising	Word	No
APPENDIX 3A: Nonprofit Organization Tax Issues Questionnaire	Word	No
APPENDIX 3B: Rebuttable Presumption Documentation for Compensation to a Disqualified Person by a Section 501(c)(3) or (c)(4) Organization	Word	No
APPENDIX 3C: Checklist of Factors Indicating the Presence of Unrelated Business Income	Word	No
APPENDIX 4A: Cash Receipts Control Questionnaire	Word	No
APPENDIX 4B: Cash Receipts List	Excel	No
APPENDIX 4C: Cash Receipts Batch Cover Sheet	Word	No
APPENDIX 4D: Daily Service Fee Revenue Report	Excel	No
APPENDIX 4E: Daily Service Fee Revenue Report Verification Checklist	Word	No
APPENDIX 4F: Daily Cash Register Report	Excel	No
APPENDIX 4G: Daily Cash Register Report Verification Checklist	Word	No
APPENDIX 4H: Monthly Retail Sales Summary	Excel	No
APPENDIX 4I: Donor Acknowledgment Form	Word	No
APPENDIX 4J: Customer Reimbursement Letter	Word	Yes
APPENDIX 4K: Cash Remittance Exception Log	Word	No
APPENDIX 4L: Accounts Receivable Adjustments Memo	Word	No
APPENDIX 4M: Ticket Checkout Log	Word	No
APPENDIX 4N: Reconciliation of Tickets Sold to Cash Deposited	Excel	No
APPENDIX 4O: Canister Location Schedule	Word	No
APPENDIX 4P: Canister Checkout Schedule	Word	No
APPENDIX 4Q: Canister Collections Summary	Word	No
APPENDIX 5A: Cash Disbursement Questionnaire	Word	No
APPENDIX 5B: Check Request Form	Word	No
APPENDIX 5C: Voucher Form	Word	No
APPENDIX 5D: Check Stock Log	Word	No
APPENDIX 5E: Vendor Invoice Batch Cover Sheet	Word	No
APPENDIX 5F: Vendor Statement Reconciliation Form	Excel	No
APPENDIX 5G: Invoice Transmittal Log	Word	No
APPENDIX 5H: Purchase Order Form	Excel	No
APPENDIX 5I: Receiving Report Form	Word	No
APPENDIX 5J: Month-end Payables Reconciliation Form	Excel	No
APPENDIX 5K: Statement Requesting Return of Excess Advances	Excel	No
APPENDIX 5M: Employee Expense Report Form	Excel	Yes
APPENDIX 5N: Petty Cash Reimbursement Form	Excel	No
APPENDIX 5O: Independent Contractor Questionnaire	Word	No
APPENDIX 5P-1: Checklist for Forms 1099 and 1096	Word	No
APPENDIX 6A: Payroll Control Questionnaire	Word	No
APPENDIX 6B: Employee Payroll Information Sheet	Word	No
APPENDIX 6C: Payroll Change Form	Word	No
APPENDIX 6E: Time Sheet--Hourly Employees	Excel	No
APPENDIX 6F: Time Entry Control Log	Word	No
APPENDIX 6G: Wage and Tax Control Log	Excel	No
APPENDIX 6H: Employee Earnings History Form	Excel	No
APPENDIX 6I: EFTPS Preparation Checklist	Word	No
APPENDIX 6J: Deduction Account Analysis Form	Excel	No
APPENDIX 6K: Form 941 Preparation Checklist	Word	No
APPENDIX 6L: Form 941 or Form 944 Internal Reconciliation	Excel	No
APPENDIX 6M: Other Special Compensation Checklist	Word	No
APPENDIX 6N: Form W-2 Preparation Checklist	Word	No
APPENDIX 6O: Form W-3 Internal Reconciliation	Excel	No
APPENDIX 6P: Reconciliation of Forms 941 or 944 to Forms W-3 and 940	Excel	No
APPENDIX 6Q: Form 940 Preparation Checklist	Word	No
APPENDIX 6R: FUTA Tax Worksheet	Excel	No
APPENDIX 6S: Form 945 Preparation Checklist	Word	No
APPENDIX 6U: Form 944 Preparation Checklist	Word	No
APPENDIX 7A: Summary Closing Checklist	Word	No
APPENDIX 7B: Journal Entry Checklist	Word	No
APPENDIX 7C: Journal Entry Form	Excel	No
APPENDIX 7D: Short-term Investment and Interest Accrual Worksheet	Excel	No
APPENDIX 7E: Payroll Accrual Worksheet	Excel	No
APPENDIX 7F: Term Note Accrued Interest Calculation Worksheet	Excel	No
APPENDIX 7G: Line of Credit Worksheet	Excel	No
APPENDIX 7H: Temporarily Restricted Net Assets Worksheet	Excel	No
APPENDIX 7I: Accounts Receivable Bad Debt Expense Worksheet	Excel	No
APPENDIX 7J-1: Initial Recording of Promises Receivable Worksheet	Excel	No
APPENDIX 7J-2: Promises Receivable Subsidiary Ledger Worksheet	Excel	No
APPENDIX 7K: Prepaid Asset Amortization Worksheet	Word	No
APPENDIX 7L: Bank Reconciliation Form	Excel	No
APPENDIX 7M: Subsidiary Ledger Reconciliation Workpaper	Excel	No
APPENDIX 8A: Financial Statement Review Checklist	Word	No
APPENDIX 8B: Statement of Financial Position Drafting Worksheet--Sequenced Format	Excel	No
APPENDIX 8C: Statement of Financial Position Drafting Worksheet--Classified Format	Excel	No
APPENDIX 8D: Internal Statement of Assets, Liabilities, and Net Assets Drafting Worksheet--Current and Prior Year	Excel	No
APPENDIX 8E: Statement of Activities Drafting Worksheet--Single Column Format	Excel	No
APPENDIX 8F: Statement of Activities Drafting Worksheet--Multicolumn Format	Excel	No
APPENDIX 8G: Internal Operating Statement Drafting Worksheet--Actual and Budget	Excel	No
APPENDIX 8H: Statement of Functional Expenses Drafting Worksheet	Excel	No
APPENDIX 8I: Statements of Cash Flows Drafting Worksheet--Direct Method	Excel	No
APPENDIX 8J: Cash Flow Worksheet	Excel	No
APPENDIX 8K: Statements of Cash Flows Drafting Worksheet--Indirect Method	Excel	No
APPENDIX 9A: Federal Grant Compliance Questionnaire	Word	No
APPENDIX 9B: Employee Activity Report	Excel	No
APPENDIX 9C: Checklist for Evaluating a Potential Subrecipient	Word	No
APPENDIX 10A: Audit Preparation Checklist	Word	No
APPENDIX 10B-1: Checklist of Audit Workpapers	Word	No
APPENDIX 10B-2: Receivable Confirmation Exceptions Audit Workpaper	Excel	No
APPENDIX 10B-3: Allowance for Doubtful Accounts Audit Workpaper	Excel	No
APPENDIX 10B-4: Promises to Give Disclosure Audit Workpaper	Excel	No
APPENDIX 10B-5: Conditional Promises Receivable Audit Workpaper	Excel	No
APPENDIX 10B-6: Prepaid Assets Summary Audit Workpaper	Excel	No
APPENDIX 10B-7: Notes Receivable Audit Workpaper	Excel	No
APPENDIX 10B-8: Fixed Asset Retirements Audit Workpaper	Excel	No
APPENDIX 10B-9: Fixed Asset Summary Audit Workpaper	Excel	No
APPENDIX 10B-10: Summary Debt Audit Workpaper	Excel	No
APPENDIX 10B-11: Long-term Debt Maturities Audit Workpaper	Excel	No
APPENDIX 10B-12: Promises to Give to Others Workpaper	Excel	No
APPENDIX 10B-13: Net Assets Audit Workpaper	Excel	No
APPENDIX 10B-14: Analysis of Other Equity Account Activity	Excel	No
APPENDIX 10B-15: Reconciliation of Payroll Expense to Payroll Tax Returns	Excel	No
APPENDIX 10B-16: Related Party Transactions Audit Workpaper	Excel	No
APPENDIX 10B-17: Operating Leases Audit Workpaper	Excel	No
APPENDIX 10B-18: Posting Fiscal Year-end Audit Entries Workpaper	Excel	No
APPENDIX 10C-1: Checklist of Form 990 and Form 990-PF Tax Workpapers	Word	No
APPENDIX 10C-2: Reporting Sales of Assets	Excel	No
APPENDIX 10C-3: Report of Fundraising Events (Other Than Gaming Activities)	Excel	No
APPENDIX 10C-4: Information on Grants and Assistance to Organizations, Governments, and Individuals in the United States	Word	No
APPENDIX 10C-5: Receivables and Other Loans Due from Current and Former Officers, Directors, Trustees, Key Employees, and Other Related Parties	Excel	No
APPENDIX 10C-6: Investments in Securities--Form 990	Excel	No
APPENDIX 10C-7: Loans from Current and Former Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Disqualified Persons	Excel	No
APPENDIX 10C-8: Current Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees	Word	No
APPENDIX 10C-9: Former Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Who Received Compensation	Word	No
APPENDIX 10C-10: Receivables and Other Loans Due from Disqualified Persons	Excel	No
APPENDIX 10C-11: Investments in Securities--Form 990-PF	Excel	No
APPENDIX 10C-12: Other Investments	Excel	No
APPENDIX 10C-13: Loans from Disqualified Persons	Excel	No
APPENDIX 10C-14: Mortgages and Other Notes Payable	Excel	No
APPENDIX 10C-15: Expenditures for Lobbying or Political Purposes	Excel	No
APPENDIX 10C-16: Substantiation of Exercise of Expenditure Responsibility	Word	No
APPENDIX 10C-17: List of Officers, Directors, Trustees, and Foundation Managers	Word	No
APPENDIX 10C-18: Compensation of Five Highest Paid Employees over $50,000, Other Than Officers, Directors, Trustees, and Foundation Managers	Excel	No
APPENDIX 10C-19: Compensation of Five Highest Paid Independent Contractors over $50,000	Excel	No
APPENDIX 10C-20: Support for Reducing Fair Market Value of Securities When Calculating Minimum Investment Return	Word	No
APPENDIX 10C-21: Reporting Set-asides under the Cash Distribution Test	Word	No
APPENDIX 10C-22: Contributions, Gifts, and Grants Paid during the Year	Excel	No
APPENDIX 10C-23: Contributions, Gifts, and Grants Approved for Future Payment	Excel	No
APPENDIX 10C-24: Compensation of Five Highest Paid Independent Contractors over $100,000	Excel	No
APPENDIX 10C-25: Contributors of $5,000 or More	Excel	No
APPENDIX 10C-26: Noncash Property	Excel	No
APPENDIX 10C-27: Exclusively Religious, Charitable, Etc., Individual Contributions to Section 501(c)(7), (8), or (10) Organizations	Excel	No
APPENDIX 10D: Document Control Log	Word	No
APPENDIX 11A: Budget Preparation Checklist	Word	No
APPENDIX 11B: Budget Assumptions List--Expenses	Word	No
APPENDIX 11C: Salaries Budget Worksheet	Excel	No
APPENDIX 11D: Calculation of Benefits as a Percentage of Salaries Worksheet	Excel	No
APPENDIX 11E: Calculation of Health Insurance by Employee	Excel	No
APPENDIX 11F: Calculation of Pension Expense by Employee	Excel	No
APPENDIX 11G: Program Expense Budget Worksheet	Excel	No
APPENDIX 11H: Summary Expense Budget by Program Worksheet	Excel	No
APPENDIX 11I: Budget Assumptions List--Revenue	Word	No
APPENDIX 11J: Revenue Budget Worksheet	Excel	No
APPENDIX 11K: Probability-based Estimate of Contributions and Grants	Excel	No
APPENDIX 11L: Budget Summary--All Programs and Activities	Excel	No
APPENDIX 11M: Special Events Budget Worksheet	Excel	No
APPENDIX 11N: Cash Forecast Worksheet	Excel	No
APPENDIX 11O: Capital Budget Worksheet	Excel	No
APPENDIX 11P: Capital Budget for Individual Capital Project Worksheet	Excel	No
APPENDIX 12A: Accounting System Analysis Questionnaire	Word	No
APPENDIX 12B: Accounting System Requirements Worksheet	Word	No
APPENDIX 12D: Software Vendor Evaluation Form	Word	No
APPENDIX 12F: Fixed Asset Software Selection Worksheet	Word	No

Audits of Nonprofit Organizations (3/12) (20120301) (top)

Core Package

Template Name	Host	Shareable
APPENDIX 13A-1: Standard Report--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13A-2: Standard Report--Other Nonprofit Organization	Word	No
APPENDIX 13A-3: Standard Report--Report on Supplementary Information Included in the Standard Report --Other Nonprofit Organization	Word	No
APPENDIX 13A-4: Standard Report--Report on Supplementary Information--Separate Report	Word	No
APPENDIX 13A-5: Standard Report on Financial Statements and on the Supplementary Schedule of Expenditures of Federal Awards Issued in Accordance with Governmental Auditing Standards or in a Single Audit	Word	No
APPENDIX 13A-6: Standard Report on Comparative Financial Statements--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13A-7: Standard Report on Comparative Financial Statements--Other Nonprofit Organization	Word	No
APPENDIX 13A-8: Standard Report on Comparative Financial Statements with Prior Year Summarized Information--Other Nonprofit Organization	Word	No
APPENDIX 13A-9: Standard Report on Combined or Consolidated Financial Statements--Other Nonprofit Organization	Word	No
APPENDIX 13A-10: Combined or Consolidated Financial Statements--Other Nonprofit Organization--Reference to Other Auditor	Word	No
APPENDIX 13A-11: Reporting on Financial Statements Covering Periods Less Than 12 Months (Change in Fiscal Year End)--Other Nonprofit Organization	Word	No
APPENDIX 13B-1: GAAP Departures--Improper Accounting for Donated Property--Other Nonprofit Organization	Word	No
APPENDIX 13B-2: GAAP Departures--Failure to Record Donated Securities--Other Nonprofit Organization	Word	No
APPENDIX 13B-3: GAAP Departures--Improper Functional Allocation of Expenses--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13B-4: GAAP Departures--Material GAAP Departure for Failure to Follow Financial Statement Presentation Requirements of FASB ASC 958--Other Nonprofit Organization	Word	No
APPENDIX 13B-5: Scope Limitations--Qualified Opinion Because Completeness of Cash Contributions Not Substantiated--Other Nonprofit Organization	Word	No
APPENDIX 13B-6: Scope Limitations--Qualified Opinion Because of Inability to Obtain Sufficient Audit Evidence Relating to Investments--Other Nonprofit Organization	Word	No
APPENDIX 13B-7: Scope Limitations--Disclaimer of Opinion Because Completeness of Cash Contributions Not Substantiated--Other Nonprofit Organization	Word	No
APPENDIX 13B-8: Scope Limitations--Disclaimer of Opinion Due to Failure to Confirm Promises to Give--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13B-9: Report Modification Because of an Uncertainty--Going Concern Uncertainty--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13B-10: Report Modification Because of an Uncertainty--Disclaimer of Opinion Due to Going Concern Uncertainty--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13C-1: Report on Cash Basis Statements	Word	No
APPENDIX 13C-2: Report on Statement of Cash Receipts and Disbursements	Word	No
APPENDIX 13C-3: Report on Regulatory Basis Financial Statements That Are Intended Solely for Regulatory Filing	Word	No
APPENDIX 13C-4: Report on Regulatory Basis Financial Statements That Are Not Limited to Use in Regulatory Filing	Word	No
APPENDIX 13C-5: Report on Form 990 Statements That Are Intended Solely for Regulatory Filing	Word	No
APPENDIX 13C-6: Report on Income Tax Basis Statements	Word	No
APPENDIX 13D: Report on Condensed Financial Information on Client-prepared Documents	Word	No
APPENDIX 13E: Report on Basis of Accounting Prescribed in an Agreement	Word	No
APPENDIX 13F: Report on a Branch--Other Nonprofit Organization	Word	No
APPENDIX 13G-1: Govt Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with No Material Weaknesses, Significant Deficiencies, or Reportable Instances of Noncompliance or Other Matters Identified	Word	No
APPENDIX 13G-2: Govt Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Significant Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified but No Material Weaknesses Identified	Word	No
APPENDIX 13G-3: Govt Auditing Stds Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Material Weaknesses and Significant Deficiencies and Rptable Instances of Noncompliance, and Other Matters Identified	Word	No
APPENDIX 13G-4: GAS Rpt on IC over Financial Rpting and on Compliance--with No Mat Weak, Sig Def, or Rptable Instances of Noncompliance or Other Matters Identified (periods ending on or after 12-15-12)	Word	No
APPENDIX 13G-5: GAS Rpt on IC over Fin Rpting and on Comp and Other Matters--with Sig Defs and Rptable Instances of Noncomp and Other Matters Identified, but No Mat Weaks Identified (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13G-6: GAS Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Mat Weaks and Sig Defs and Rptable Instances of Noncompliance, and Other Matters Identified (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13H-1: OMB Circular A-133 Report on Compliance and Internal Control over Compliance--with Unqualified Opinion on Compliance; No Material Weaknesses or Significant Deficiencies	Word	No
APPENDIX 13H-2: OMB Circular A-133 Report on Compliance and Internal Control over Compliance--with Qualified Opinion on Compliance; Material Weaknesses and Significant Deficiencies	Word	No
APPENDIX 13H-3: Interim Communication of Control Deficiencies for Participants in the Single Audit Pilot Project	Word	No
APPENDIX 13H-4: Interim Communication of Control Deficiencies for Entities That Are Not Participants in the Single Audit Pilot Project	Word	No
APPENDIX 13H-5: OMB Circular A-133 Rpt on Compl and IC over Compl--with Unqual Op on Compl; No Mat Weak or Sig Def (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13H-6: OMB Circular A-133 Rpt on Compl and IC over Compl--with Qual Op on Compl; Mat Weak and Sig Def (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-1: Standard Rpt--Voluntary Health and Welfare Organization (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13I-2: Standard Rpt--Other Nonprofit Organization (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13I-3: Standard Rpt--Rpt on Supp Info Included in the Standard Rpt--Other Nonprofit Organization (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-4: GAAP Departures--Improper Accounitng for Donated Property--Other Nonprofit Organization (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-5: Scope Limitations--Qual Op Due to Inability to Obtain Sufficient Appropriate Audit Evidence on Completeness of Cash Contributions--Other NPO (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-6: Report on Cash Basis Statements (used for audits of periods ending on or after December 15, 2012)	Word	No
APPENDIX 13I-7: Std Rpt on Financial Statements and on the Supp Schedule of Expenditures of Federal Awards issued in Accord with GAS in a Single Audit (used for audits of pers ending on or after 12-15-12)	Word	No
NPO-CR-1: Engagement Acceptance Form	Word	No
NPO-CR-2: Checklist for a Step-down Engagement (Audit to Review, or Compilation or Review to Compilation)	Word	No
NPO-CR-3.1: Illustrative Engagement Letter--Compilation	Word	Yes
NPO-CR-3.2: Illustrative Engagement Letter--Review	Word	Yes
NPO-CR-4: Client Information Form	Word	Yes
NPO-CR-5.1: Compilation Procedures, Review, and Approval Form	Word	No
NPO-CR-5.2: Review Procedures, Review, and Approval Form	Word	No
NPO-CR-6: Trial Balance Preparation Checklist	Word	No
NPO-CR-7: Inquiry and Analytical Procedures Program	Word	No
NPO-CR-8.1: Compilation Reporting Checklist	Word	No
NPO-CR-8.2: Review Reporting Checklist	Word	No
NPO-CR-8.3: Standard Nonprofit Compilation Report	Word	Yes
NPO-CR-8.4: Standard Nonprofit Compilation Report--Substantially All Disclosures Omitted	Word	Yes
NPO-CR-8.5: Standard Nonprofit Review Report	Word	Yes
NPO-CR-9: Illustrative Representation Letter--Review	Word	Yes
NPO-CR-10: Routing Instructions for Processing Financial Statements	Word	No
NPO-CR-11: SMART Analytical Procedures Documentation Form	Excel	No
NPO-FP-1: Audit Team Members	Word	No
NPO-AP-1: Audit Program for General Planning Procedures	Word	No
NPO-AP-1A: Other General Planning Procedures	Word	No
NPO-AP-2: Audit Program for General Auditing and Completion Procedures	Word	No
NPO-AP-2A: Other General Auditing and Completion Procedures	Word	No
NPO-AP-3: Audit Program for Federal Award Programs--General Procedures	Word	No
NPO-AP-4: Audit Program for Minutes, Contracts, and Funding Source Agreements	Word	No
NPO-AP-5: Audit Program for Cash	Word	No
NPO-AP-6: Audit Program for Investments and Derivatives	Word	No
NPO-AP-6A: Other Audit Procedures for Investments and Derivatives	Word	No
NPO-AP-7: Audit Program for Support, Receivables, and Receipts	Word	No
NPO-AP-7A: Other Audit Procedures for Support, Receivables, and Receipts	Word	No
NPO-AP-8: Audit Program for Program Service Fees, Revenue, and Receivables	Word	No
NPO-AP-8A: Other Audit Procedures for Program Service Fees, Revenue, and Receivables	Word	No
NPO-AP-9: Audit Program for Donated Materials, Facilities, and Services	Word	No
NPO-AP-10: Audit Program for Expenses for Program and Supporting Services and Accounts Payable and Other Liabilities	Word	No
NPO-AP-10A: Other Audit Program for Expenses for Program and Supporting Services and Accounts Payable and Other Liabilities	Word	No
NPO-AP-11: Audit Program for Payroll and Related Liabilities	Word	No
NPO-AP-11A: Other Audit Procedures for Payroll and Related Liabilities	Word	No
NPO-AP-12: Audit Program for Inventories	Word	No
NPO-AP-12A: Other Audit Procedures for Inventories	Word	No
NPO-AP-13: Audit Program for Property and Equipment	Word	No
NPO-AP-13A: Other Audit Procedures for Property and Equipment	Word	No
NPO-AP-14: Audit Program for Other Assets	Word	No
NPO-AP-14A: Other Audit Procedures for Other Assets	Word	No
NPO-AP-15: Audit Program for Debt and Other Liabilities	Word	No
NPO-AP-15A: Other Audit Procedures for Debt and Other Liabilities	Word	No
NPO-AP-16: Audit Program for Net Assets	Word	No
NPO-AP-17: Audit Program for Grant and Similar Programs	Word	No
NPO-AP-17A: Other Audit Procedures for Grant and Similar Programs	Word	No
NPO-AP-18: Audit Program for the Schedule of Expenditures of Federal Awards	Word	No
NPO-AP-19: Audit Program for Federal Award Programs Not Included in the Compliance Supplement	Word	No
NPO-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
NPO-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
NPO-IA-5: Additional Audit Procedures for Cash Beginning Balance in Initial Audit	Word	No
NPO-IA-6: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
NPO-IA-7: Additional Audit Procedures for Support Receivables and Receipts Beginning Balance in Initial Audit	Word	No
NPO-IA-8: Additional Audit Procedures for Service Fees, Revenue, and Receivables Beginning Balance in Initial Audit	Word	No
NPO-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
NPO-IA-12: Additional Audit Procedures for Inventory Beginning Balance in Initial Audit	Word	No
NPO-IA-13: Additional Audit Procedures for Property Beginning Balance in Initial Audit	Word	No
NPO-IA-14: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
NPO-IA-15: Additional Audit Procedures for Debt and Other Liabilities Beginning Balance in Initial Audit	Word	No
NPO-IA-16: Additional Audit Procedures for Net Assets Beginning Balance in Initial Audit	Word	No
NPO-CL-1.1: Audit Engagement Letter	Word	Yes
NPO-CL-1.2: Audit Engagement Letter--Single Audit	Word	Yes
NPO-CL-1.3: Audit Engagement Letter--Yellow Book	Word	Yes
NPO-CL-1.4: Resignation Letter	Word	Yes
NPO-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
NPO-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
NPO-CL-2.3: Updating Request for Legal Representation	Word	Yes
NPO-CL-3.1: Management Representation Letter--Periods Ending Before December 15, 2012	Word	Yes
NPO-CL-3.2: Management Representation Letter When the Current Year Financial Statements Have Been Audited and the Prior Year Financial Statements Have Been Reviewed--Periods Ending Before December 15, 2012	Word	Yes
NPO-CL-3.3: Summary of Audit Differences	Word	Yes
NPO-CL-3.4: Updating Management Representation Letter	Word	Yes
NPO-CL-3.5: Minutes Representation Letter	Word	Yes
NPO-CL-3.6: Management Representation Letter--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-4.1: Communication of Significant Deficiencies	Word	Yes
NPO-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
NPO-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
NPO-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
NPO-CL-5.2: Communication with Those Charged with Governance at or Near the Conclusion of the Audit	Word	Yes
NPO-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
NPO-CL-6.2: Receipt for Cash Counted by Auditor	Word	Yes
NPO-CL-7.1: Positive Accounts Receivable Confirmation	Word	Yes
NPO-CL-7.2: Negative Accounts Receivable Confirmation	Word	Yes
NPO-CL-7.3: Confirmation of Contributions, Bequests, or Promises to Give Received and Receivable	Word	Yes
NPO-CL-7.4: Confirmation of Grant, Contract, or Federated Fund-raising Allotment Payments and Receivables	Word	Yes
NPO-CL-7.5: Confirmation of Note Receivable	Word	Yes
NPO-CL-8.1: Receipt for Securities Counted by Auditor	Word	Yes
NPO-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
NPO-CL-8.3: Confirmation of Securities Held by a Third Party	Word	Yes
NPO-CL-8.4: Confirmation of Alternative Investments	Word	Yes
NPO-CL-8.5: Confirmation of Charitable Trust Held by a Third Party	Word	Yes
NPO-CL-10.1: Accounts Payable Confirmation	Word	Yes
NPO-CL-10.2: Note Payable Confirmation	Word	Yes
NPO-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
NPO-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
NPO-CL-10.5: Confirmation of Compensating Balances	Word	Yes
NPO-CL-10.6: Confirmation of Line of Credit	Word	Yes
NPO-CL-10.7: Confirmation of Contingent Liabilities with Financial Institutions	Word	Yes
NPO-CL-10.8: Confirmation of Payments Made to Others under Agreements	Word	Yes
NPO-CL-11.1: Request for Defined Benefit Plan Information	Word	Yes
NPO-CL-11.2: Request for Plan Asset Information-Defined Benefit Pension and Other Postretirement Benefit Plans	Word	Yes
NPO-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
NPO-CL-12.2: Confirmation of Insurance Coverage (Except Life Insurance)	Word	Yes
NPO-CL-12.3: Confirmation of Lease Agreement	Word	Yes
NPO-CL-12.4: Related Party Questionnaire	Word	Yes
NPO-CL-12.5: Single Audit Letter to Regulator	Word	Yes
NPO-CL-12.6: Letter to Client About Regulator Access to Audit Documentation	Word	Yes
NPO-CL-12.7: Request for Service Auditor's Report	Word	Yes
NPO-CL-12.8: External Peer Review Report Transmittal Letter	Word	Yes
NPO-CL-12.9: Data Request Letter	Word	Yes
NPO-CL-12.10: Client Assistance Request Letter	Word	Yes
NPO-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
NPO-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
NPO-CL-13.3: Client Consent Acknowledgment Letter	Word	Yes
NPO-CL-13.4: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
NPO-CL-14.1: Request for Representations from Other Auditor--Periods Ending before December 15, 2012	Word	Yes
NPO-CL-14.2: Inquiry of Principal Auditor by Other Auditor--Periods Ending before December 15, 2012	Word	Yes
NPO-CL-14.3: Principal Auditor's Response to Inquiries from Other Auditor--Periods Ending before December 15, 2012	Word	Yes
NPO-CL-14.4: Letter from Principal Auditor to Other Auditors Regarding Related Parties--Periods Ending before December 15, 2012	Word	Yes
NPO-CL-14.5: Request for Representations from Component Auditor When Reference Will Be Made--periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-14.6: Request for Representations from Component Auditor When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-14.7: Letter of Instruction from Group Auditor to Component Auditors When Reference Will Be Made--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-14.8: Letter of Instruction from Group Auditor to Component Auditors When Responsibility Will Be Assumed--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-14.9: Inquiry of Group Auditor by Component Auditor--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-14.10: Group Auditor's Response to Inquiries from Component Auditor--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
NPO-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
NPO-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
NPO-CX-1.3: Effect of Nonaudit Services on Independence--Government Auditing Standards, July 2007 Revision	Word	No
NPO-CX-1.4: Effect of Personal and External Impairments on Independence--Government Auditing Standards, July 2007 Revision	Word	No
NPO-CX-1.5: Continuing Professional Education Documentation Form	Word	No
NPO-CX-1.6: Single Audit and Major Program Determination Worksheet	Excel	No
NPO-CX-1.7: Low-risk Federal Program Determination Worksheet	Word	No
NPO-CX-1.8: High-risk Federal Program Determination Worksheet	Word	No
NPO-CX-1.9: Evaluating Independence--Government Auditing Standards, 2011 Revision	Word	No
NPO-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
NPO-CX-2.2: Component Materiality Worksheet	Excel	No
NPO-CX-2.3: Planning Materiality--Federal Award Programs	Excel	No
NPO-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
NPO-CX-3.2: Engagement Team Discussion	Word	No
NPO-CX-3.3: Fraud Risk Inquiries Form	Word	No
NPO-CX-3.4: Audit Inquiries Summary Form	Word	No
NPO-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
NPO-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
NPO-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	Yes
NPO-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
NPO-CX-4.3: Walkthrough Documentation Table	Word	Yes
NPO-CX-4.5: Internal Control System--Federal Award Programs	Word	No
NPO-CX-5: Activity and Entity-level Control Forms	Word	Yes
NPO-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
NPO-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
NPO-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
NPO-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
NPO-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
NPO-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
NPO-CX-5.7: Control Activities Form for Cash	Word	Yes
NPO-CX-5.8: Control Activities Form for Investments and Derivatives	Word	Yes
NPO-CX-5.9: Control Activities Form for Support, Receivables, and Receipts	Word	Yes
NPO-CX-5.10: Control Activities Form for Program Service Fees, Revenue, and Receivables	Word	Yes
NPO-CX-5.11: Control Activities Form for Donated Materials, Facilities, and Services	Word	Yes
NPO-CX-5.12: Control Activities Form for Expenses for Program and Supporting Services and Accounts Payable and Other Liabilities	Word	Yes
NPO-CX-5.13: Control Activities Form for Payroll and Related Liabilities	Word	Yes
NPO-CX-5.14: Control Activities Form for Inventories	Word	Yes
NPO-CX-5.15: Control Activities Form for Property and Equipment	Word	Yes
NPO-CX-5.16: Control Activities Form for Other Assets	Word	Yes
NPO-CX-5.17: Control Activities Form for Debt and Other Liabilities	Word	Yes
NPO-CX-5.18: Control Activities Form for Net Assets	Word	Yes
NPO-CX-5.19: Control Activities Form for Grant and Similar Programs	Word	Yes
NPO-CX-6.1: Entity Risk Factors	Word	No
NPO-CX-6.2: Fraud Risk Factors	Word	No
NPO-CX-7.1: Risk Assessment Summary Form	Word	No
NPO-CX-7.2: Inherent Risk Assessment Form	Word	No
NPO-CX-7.3: Risk of Material Noncompliance Assessment Worksheet--Federal Award Programs	Word	No
NPO-CX-7.4: Inherent Risk of Noncompliance Assessment Form--Federal Award Programs	Word	No
NPO-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
NPO-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
NPO-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
NPO-CX-8.4: Planning Worksheet to Determine Extent of Substantive Procedures--Federal Award Programs	Excel	No
NPO-CX-8.5: Tests of Compliance--Sampling and Evaluation Form for Federal Awards Programs	Word	No
NPO-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
NPO-CX-9.2: Ratio Analysis Worksheet	Excel	No
NPO-CX-10.1: Test of Controls Form	Word	No
NPO-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
NPO-CX-10.3: Tests of Controls--Sampling Form for Federal Award Programs	Excel	No
NPO-CX-11.2: Confirmation Summary Form	Excel	No
NPO-CX-11.3: Accounts Receivable or Promises to Give Statistics Form	Excel	Yes
NPO-CX-11.6: Documentation and Analysis of Group Components	Word	No
NPO-CX-11.7: Worksheet--Accounting for Costs of Activities That Include Fund-raising	Word	No
NPO-CX-11.8: Checklist of Tax-related Considerations in a Nonprofit Organization Audit	Word	No
NPO-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
NPO-CX-12.2: Audit Difference Evaluation Form	Excel	No
NPO-CX-12.3: Noncompliance Evaluation Form--Federal Award Programs	Excel	No
NPO-CX-13: Nonprofit Organization Disclosure Checklist	Word	No
NPO-CX-14: Audit Supervision, Review, and Approval Form	Word	No
NPO-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
NPO-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
NPO-CX-15.3: Audit Finding Development Worksheet--Federal Award Programs	Word	No
NPO-CX-16.1: Going Concern Checklist	Word	No
NPO-CX-16.2: Significant Estimates Identification Checklist	Word	No
NPO-CX-16.3: Concentrations Identification Checklist	Word	No
NPO-CX-16.4: Accounting and Engagement Issues	Word	No
NPO-CX-16.5: Data Collection Form and Single Audit Reporting Package Worksheet	Word	No
NPO-CX-16.6: Disclosure Checklist for the Schedule of Expenditures of Federal Awards	Word	No
NPO-CX-17.1: Client Billing Information	Word	No
NPO-CX-17.2: Engagement Status Report	Word	No
NPO-CX-17.3: Audit Time Summary	Excel	No
NPO-CX-17.4: Confirmation and Correspondence Control	Excel	No

Specified Risk

Template Name	Host	Shareable
APPENDIX 13A-1: Standard Report--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13A-2: Standard Report--Other Nonprofit Organization	Word	No
APPENDIX 13A-3: Standard Report--Report on Supplementary Information Included in the Standard Report --Other Nonprofit Organization	Word	No
APPENDIX 13A-4: Standard Report--Report on Supplementary Information--Separate Report	Word	No
APPENDIX 13A-6: Standard Report on Comparative Financial Statements--Voluntary Health and Welfare Organization	Word	No
APPENDIX 13A-7: Standard Report on Comparative Financial Statements--Other Nonprofit Organization	Word	No
APPENDIX 13A-8: Standard Report on Comparative Financial Statements with Prior Year Summarized Information--Other Nonprofit Organization	Word	No
APPENDIX 13A-9: Standard Report on Combined or Consolidated Financial Statements--Other Nonprofit Organization	Word	No
APPENDIX 13A-11: Reporting on Financial Statements Covering Periods Less Than 12 Months (Change in Fiscal Year End)--Other Nonprofit Organization	Word	No
APPENDIX 13G-4: GAS Rpt on IC over Financial Rpting and on Compliance--with No Mat Weak, Sig Def, or Rptable Instances of Noncompliance or Other Matters Identified (periods ending on or after 12-15-12)	Word	No
APPENDIX 13G-5: GAS Rpt on IC over Fin Rpting and on Comp and Other Matters--with Sig Defs and Rptable Instances of Noncomp and Other Matters Identified, but No Mat Weaks Identified (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13G-6: GAS Rpt on IC over Financial Rpting and on Compliance and Other Matters--with Mat Weaks and Sig Defs and Rptable Instances of Noncompliance, and Other Matters Identified (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13H-5: OMB Circular A-133 Rpt on Compl and IC over Compl--with Unqual Op on Compl; No Mat Weak or Sig Def (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13H-6: OMB Circular A-133 Rpt on Compl and IC over Compl--with Qual Op on Compl; Mat Weak and Sig Def (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-1: Standard Rpt--Voluntary Health and Welfare Organization (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13I-2: Standard Rpt--Other Nonprofit Organization (used for audits of periods ending on or after 12-15-12)	Word	No
APPENDIX 13I-3: Standard Rpt--Rpt on Supp Info Included in the Standard Rpt--Other Nonprofit Organization (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-4: GAAP Departures--Improper Accounitng for Donated Property--Other Nonprofit Organization (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-5: Scope Limitations--Qual Op Due to Inability to Obtain Sufficient Appropriate Audit Evidence on Completeness of Cash Contributions--Other NPO (used for audits of pers ending on or after 12-15-12)	Word	No
APPENDIX 13I-6: Report on Cash Basis Statements (used for audits of periods ending on or after December 15, 2012)	Word	No
APPENDIX 13I-7: Std Rpt on Financial Statements and on the Supp Schedule of Expenditures of Federal Awards issued in Accord with GAS in a Single Audit (used for audits of pers ending on or after 12-15-12)	Word	No
NPO-CR-11: SMART Analytical Procedures Documentation Form	Excel	No
NPO-FP-1: Audit Team Members	Word	No
NPO-AP-1-s: Audit Program for General Planning Procedures	Word	No
NPO-AP-2-s: Audit Program for General Auditing and Completion Procedures	Word	No
NPO-AP-4-s: Audit Program for Minutes, Contracts, and Funding Source Agreements	Word	No
NPO-AP-5-s: Audit Program for Cash	Word	No
NPO-AP-6-s: Audit Program for Investments and Derivatives	Word	No
NPO-AP-7-s: Audit Program for Support, Receivables, and Receipts	Word	No
NPO-AP-8-s: Audit Program for Program Service Fees, Revenue, and Receivables	Word	No
NPO-AP-9-s: Audit Program for Donated Materials, Facilities, and Services	Word	No
NPO-AP-10-s: Audit Program for Expenses for Program and Supporting Services and Accounts Payable and Other Liabilities	Word	No
NPO-AP-11-s: Audit Program for Payroll and Related Liabilities	Word	No
NPO-AP-13-s: Audit Program for Property and Equipment	Word	No
NPO-AP-14-s: Audit Program for Other Assets	Word	No
NPO-AP-15-s: Audit Program for Debt and Other Liabilities	Word	No
NPO-AP-16-s: Audit Program for Net Assets	Word	No
NPO-IA-1: Additional General Planning Procedures for an Initial Audit	Word	No
NPO-IA-2: Additional General Auditing and Completion Procedures for an Initial Audit	Word	No
NPO-IA-5: Additional Audit Procedures for Cash Beginning Balance in Initial Audit	Word	No
NPO-IA-6: Additional Audit Procedures for Investments and Derivatives Beginning Balance in Initial Audit	Word	No
NPO-IA-7: Additional Audit Procedures for Support Receivables and Receipts Beginning Balance in Initial Audit	Word	No
NPO-IA-8: Additional Audit Procedures for Service Fees, Revenue, and Receivables Beginning Balance in Initial Audit	Word	No
NPO-IA-10: Additional Audit Procedures for Accounts Payable and Other Liabilities Beginning Balance in Initial Audit	Word	No
NPO-IA-12: Additional Audit Procedures for Inventory Beginning Balance in Initial Audit	Word	No
NPO-IA-13: Additional Audit Procedures for Property Beginning Balance in Initial Audit	Word	No
NPO-IA-14: Additional Audit Procedures for Other Assets Beginning Balance in Initial Audit	Word	No
NPO-IA-15: Additional Audit Procedures for Debt and Other Liabilities Beginning Balance in Initial Audit	Word	No
NPO-IA-16: Additional Audit Procedures for Net Assets Beginning Balance in Initial Audit	Word	No
NPO-CL-1.1: Audit Engagement Letter	Word	Yes
NPO-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
NPO-CL-3.1: Management Representation Letter--Periods Ending Before December 15, 2012	Word	Yes
NPO-CL-3.5: Minutes Representation Letter	Word	Yes
NPO-CL-3.6: Management Representation Letter--Periods Ending on or after December 15, 2012	Word	Yes
NPO-CL-4.1: Communication of Significant Deficiencies	Word	Yes
NPO-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
NPO-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
NPO-CL-7.1: Positive Accounts Receivable Confirmation	Word	Yes
NPO-CL-7.3: Confirmation of Contributions, Bequests, or Promises to Give Received and Receivable	Word	Yes
NPO-CL-7.4: Confirmation of Grant, Contract, or Federated Fund-raising Allotment Payments and Receivables	Word	Yes
NPO-CL-7.5: Confirmation of Note Receivable	Word	Yes
NPO-CL-8.2: Confirmation of Securities Held by Brokers	Word	Yes
NPO-CL-10.2: Note Payable Confirmation	Word	Yes
NPO-CL-10.3: Confirmation of Debt for Which No Written Loan Agreement Exists	Word	Yes
NPO-CL-10.4: Confirmation of Mortgage Debt	Word	Yes
NPO-CL-10.5: Confirmation of Compensating Balances	Word	Yes
NPO-CL-10.6: Confirmation of Line of Credit	Word	Yes
NPO-CL-10.8: Confirmation of Payments Made to Others under Agreements	Word	Yes
NPO-CL-12.1: Standard Confirmation Inquiry for Life Insurance Policies	Word	Yes
NPO-CL-12.4: Related Party Questionnaire	Word	Yes
NPO-CL-12.10: Client Assistance Request Letter	Word	Yes
NPO-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
NPO-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
NPO-CX-1.9: Evaluating Independence--Government Auditing Standards, 2011 Revision	Word	No
NPO-CX-2.1: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
NPO-CX-3.1: Understanding the Entity and Identifying Risks	Word	Yes
NPO-CX-3.2: Engagement Team Discussion	Word	No
NPO-CX-3.3: Fraud Risk Inquiries Form	Word	No
NPO-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
NPO-CX-4.2: Financial Reporting System Documentation Forms	Word	Yes
NPO-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	Yes
NPO-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
NPO-CX-4.3: Walkthrough Documentation Table	Word	Yes
NPO-CX-5: Activity and Entity-level Control Forms	Word	Yes
NPO-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
NPO-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
NPO-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
NPO-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
NPO-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
NPO-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
NPO-CX-6.1: Entity Risk Factors	Word	No
NPO-CX-6.2: Fraud Risk Factors	Word	No
NPO-CX-7.1: Risk Assessment Summary Form	Word	No
NPO-CX-7.2: Inherent Risk Assessment Form	Word	No
NPO-CX-8.1: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
NPO-CX-8.2: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
NPO-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
NPO-CX-8.4: Planning Worksheet to Determine Extent of Substantive Procedures--Federal Award Programs	Excel	No
NPO-CX-11.2: Confirmation Summary Form	Excel	No
NPO-CX-11.3: Accounts Receivable or Promises to Give Statistics Form	Excel	Yes
NPO-CX-11.7: Worksheet--Accounting for Costs of Activities That Include Fund-raising	Word	No
NPO-CX-11.8: Checklist of Tax-related Considerations in a Nonprofit Organization Audit	Word	No
NPO-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
NPO-CX-12.2: Audit Difference Evaluation Form	Excel	No
NPO-CX-13: Nonprofit Organization Disclosure Checklist	Word	No
NPO-CX-14: Audit Supervision, Review, and Approval Form	Word	No
NPO-CX-15.1: Control Deficiency Evaluation Worksheet	Word	No
NPO-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
NPO-CX-16.1: Going Concern Checklist	Word	No
NPO-CX-16.2: Significant Estimates Identification Checklist	Word	No
NPO-CX-16.3: Concentrations Identification Checklist	Word	No
NPO-CX-16.4: Accounting and Engagement Issues	Word	No

Nontraditional Engagements (10/12) (20121001) (top)

Template Name	Host	Shareable
APPENDIX 2A: Agreed-upon Procedures Checklist--Attestation Engagements	Word	No
APPENDIX 2B: Agreed-upon Procedures Engagement Acceptance Form	Word	No
APPENDIX 2C-1: Engagement Letter--Applying Agreed-upon Procedures	Word	Yes
APPENDIX 2C-2: Engagement Letter Addendum	Word	Yes
APPENDIX 2C-3: Request for Specified Party's Comments on Procedures	Word	Yes
APPENDIX 2D: Agreed-upon Procedures Planning Form	Word	No
APPENDIX 2E: Findings Summary Form--Agreed-upon Procedures Engagements	Word	No
APPENDIX 2F-1: Representation Letter--Applying Agreed-upon Procedures	Word	Yes
APPENDIX 2F-2: Client Representation Letter--Client Is Not the Responsible Party--Agreed-upon Procedures Engagements	Word	Yes
APPENDIX 2G: Supervision, Review, and Approval Form--Agreed-upon Procedures Engagements	Word	No
APPENDIX 2H: Attestation Reporting Checklist--Agreed-upon Procedures	Word	No
APPENDIX 2I-1: Report on Applying Agreed-upon Procedures	Word	No
APPENDIX 2I-2: Report on Applying Agreed-upon Procedures to Financial Information--Claims of Creditors, Materiality Limits Stated, Restriction on Performance of Procedures	Word	No
APPENDIX 2I-3: Report on Applying Agreed-upon Procedures to Financial Information--Merger or Acquisition	Word	No
APPENDIX 2I-4: Report on Applying Agreed-upon Procedures to Financial Information--Acquisition, Procedures, and Findings Described in a Separate Schedule	Word	No
APPENDIX 2I-5: Report on Applying Agreed-upon Procedures to Financial Information--Royalty Calculation	Word	No
APPENDIX 2I-6: Report on Applying Agreed-upon Procedures to Financial Information--Bonus Calculation, Matters outside the Agreed-upon Procedures	Word	No
APPENDIX 2I-7: Report on Applying Agreed-upon Procedures to Financial Information--Count of Cash and Securities, Report Is a Matter of Public Record	Word	No
APPENDIX 2I-8: Combined Report on Applying Agreed-upon Procedures to Financial and Nonfinancial Information	Word	No
APPENDIX 3A: Performance Measurement Engagement Acceptance Form	Word	No
APPENDIX 3B-1: Illustrative Engagement Letter--Comprehensive Performance Measurement Engagement	Word	Yes
APPENDIX 3B-2: Illustrative Engagement Letter--Developing Performance Measurements	Word	Yes
APPENDIX 3B-3: Performance Measurement Engagement Letter Addendum	Word	Yes
APPENDIX 3B-4: Comprehensive Performance Measurement Engagement Procedures Checklist	Word	No
APPENDIX 3B-6: Illustrative Representation Letter--Comprehensive Performance Measurement Engagement	Word	Yes
APPENDIX 3C-2: Internal Strengths and Weaknesses Form	Word	No
APPENDIX 3C-3: External Opportunities and Threats Form	Word	No
APPENDIX 3C-4: SWOT Recap Form	Word	No
APPENDIX 3D: Scorecard Template	Word	No
APPENDIX 4A-1: Compilation--Combined Report on Compiled Supplementary Information and Compiled Basic Financial Statements	Word	No
APPENDIX 4A-2: Review--Combined Report on Compiled Supplementary Information and Reviewed Basic Financial Statements	Word	No
APPENDIX 4A-3: Review--Combined Report on Reviewed Supplementary Information and Reviewed Basic Financial Statements	Word	No
APPENDIX 4A-4: Audit--Combined Report, Unmodlified Opinion on Supplementary Information and Financial Statements	Word	No
APPENDIX 4A-5: Audit--Separate Unmodified Opinion on Supplementary Information	Word	No
APPENDIX 4A-6: Audit--Separate Disclaimer of Opinion on Supplementary Information	Word	No
APPENDIX 4A-7: Audit--Separate Qualified Opinion on Supplementary Information	Word	No
APPENDIX 4B-1: Procedures, Review, and Approval Form for Compilation of a Separate Schedule of Sales	Word	No
APPENDIX 4B-2: Engagement Acceptance and Continuance Form-Compilation of a Separate Schedule of Sales	Word	No
APPENDIX 4B-3: Illustrative Engagement Letter-Compilation of a Separate Schedule of Sales	Word	Yes
APPENDIX 4B-4: Client Information Form--Compilation of a Separate Schedule of Sales	Word	No
APPENDIX 4B-5: Sales Reconciliation Form	Excel	No
APPENDIX 4B-6: Compilation Report--Separate Schedule of Sales	Word	No
APPENDIX 4C-1: Checklist for a Review of a Separate Schedule of Sales	Word	No
APPENDIX 4C-2: Illustrative Engagement Letter--Review of a Separate Schedule of Sales	Word	Yes
APPENDIX 4C-3: Client Representation Letter--Review of a Separate Schedule of Sales	Word	Yes
APPENDIX 4C-4: Review Report--Separate Schedule of Sales	Word	No
APPENDIX 4C-5: Review Report--Separate Schedule of Sales, Emphasis of a Matter	Word	No
APPENDIX 4D-1: Illustrative Engagement Letter--Audit of a Separate Schedule of Sales	Word	Yes
APPENDIX 4D-2: General Audit Program for Audit of a Separate Schedule of Sales	Word	No
APPENDIX 4D-3: Audit Program for an Audit of a Separate Schedule of Sales	Word	No
APPENDIX 4D-4: Client Representation Letter--Audit of a Separate Schedule of Sales	Word	Yes
APPENDIX 4D-5: Supervision, Review, and Approval Form--Audit of a Separate Schedule of Sales	Word	No
APPENDIX 4D-6: Audit Report--Separate Schedule of Sales-- Engagement in Connection with an Audit of Financial Statements	Word	No
APPENDIX 4D-7: Audit Report--Separate Engagement--Schedule of Sales	Word	No
APPENDIX 4E-1: Checklist for Agreed-upon Procedures Applied to a Separate Schedule of Sales	Word	No
APPENDIX 4E-2: Illustrative Engagement Letter--Agreed-upon Procedures Applied to a Separate Schedule of Sales	Word	Yes
APPENDIX 4E-3: Client Representation Letter--Agreed-upon Procedures Applied to a Separate Schedule of Sales	Word	Yes
APPENDIX 4E-4: Agreed-upon Procedures Report--Separate Schedule of Sales	Word	No
APPENDIX 4E-5: Agreed-upon Procedures Report--Separate Schedule of Sales, Interpretation of Lease	Word	No
APPENDIX 4E-6: Agreed-upon Procedures Report--Schedule of Common Area Maintenance	Word	No
APPENDIX 5A-1: Illustrative Engagement Letter--Audit of a Specified Element	Word	Yes
APPENDIX 5A-2: General Audit Program for an Audit of a Specified Element	Word	No
APPENDIX 5A-3: Client Representation Letter--Audit of a Specified Element	Word	Yes
APPENDIX 5A-4: Supervision, Review, and Approval Form--Audit of a Specified Element	Word	No
APPENDIX 5A-5: Auditor's Report--Report on Specified Elemnts, Accounts, or Items of a Financial Statement Prepared in Accordance with GAAP--Separate Engagement (Report Drafting Illustration)	Word	No
APPENDIX 5A-6: Auditor's Report--Separate Engagement (Schedule of Accounts Receivable)	Word	No
APPENDIX 5A-7: Auditor's Report--Separate Engagement (Drilling Revenue and Expense)	Word	No
APPENDIX 5A-8: Auditor's Report--Separate Engagement (Reimbursable Overhead Expenses)	Word	No
APPENDIX 5A-9: Auditor's Report--Separate Engagement (Royalties)	Word	No
APPENDIX 5A-10: Auditor's Report--Separate Engagement (Net Departmental Bonuses)	Word	No
APPENDIX 5A-11: Auditor's Report--Report on Specified Elements, Accounts, or Items of a Financial Statement Prepared in Accordance with GAAP--Engagements in Connection with an Audit of Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 5A-12: Auditor's Report--Separate Specified Element--Engagement in Connection with an Audit of Financial Statements (Profit Participation)	Word	No
APPENDIX 5A-13: Auditor's Report--Separate Specified Element--Engagement in Connection with an Audit of Financial Statements(Contribution to a Profit Sharing Trust)	Word	No
APPENDIX 5A-14: Auditor's Report--Separate Specified Element--Engagement in Connection with an Audit of Financial Statements (Contribution to a Sinking Fund)	Word	No
APPENDIX 5A-15: Auditor's Report--Separate Specified Element--Engagement in Connection with an Audit of Financial Statements (Amount Available for Dividends)	Word	No
APPENDIX 5A-16: Auditor's Report--Separate Specified Element--Engagement in Connection with an Audit of Financial Statements (Incentive Compensation Plan)	Word	No
APPENDIX 5A-17: Auditor's Report--Separate Specified Element--Engagement in Connection with an Audit of Financial Statements (Prescribed Schedule of Exploration Expenditures of a Regulated Company)	Word	No
APPENDIX 5B-1: Checklist for a Review of a Specified Element	Word	No
APPENDIX 5B-2: Illustrative Engagement Letter--Review of a Specified Element	Word	Yes
APPENDIX 5B-3: Client Representation Letter--Review of a Specified Element	Word	Yes
APPENDIX 5B-4: Review Report--Separate Specified Element	Word	No
APPENDIX 5C-1: Procedures, Review, and Approval Form for a Compilation of a Specified Element	Word	No
APPENDIX 5C-2: Engagement Acceptance and Continuance Form--Compilation of a Specified Element	Word	No
APPENDIX 5C-3: Illustrative Engagement Letter--Compilation of a Specified Element	Word	Yes
APPENDIX 5C-4: Client Information Form--Compilation of a Specified Element	Word	No
APPENDIX 5C-5: Compilation Report--Separate Specified Element	Word	No
APPENDIX 5D-1: Compilation Report--Combined Report of Compiled Supplementary Information and Compiled Basic Financial Statements	Word	No
APPENDIX 5D-2: Review Report--Combined Report of Reviewed Supplementary Information and Reviewed Basic Financial Statements	Word	No
APPENDIX 5D-3: Review Report--Combined Report of Compiled Supplementary Information and Reviewed Basic Financial Statements	Word	No
APPENDIX 5D-4: Audit Report--Combined Report, Unmodlified Opinion on Supplementary Information and Financial Statements	Word	No
APPENDIX 5D-5: Audit Report--Separate Unmodified Opinion on Supplementary Information	Word	No
APPENDIX 5D-6: Audit Report--Separate Disclaimer of Opinion on Supplementary Information	Word	No
APPENDIX 5D-7: Audit Report--Separate Qualified Opinion on Supplementary Information	Word	No
APPENDIX 6A-1: Compliance Report--Combined with Report on Audited Financial Statements	Word	No
APPENDIX 6A-2: Compliance Report--Separate Report, Report on Audited Financial Statements Was Unmodified	Word	No
APPENDIX 6A-3: Compliance Report--Separate Report, Example of Noncompliance	Word	No
APPENDIX 6B-1: Audit--Complete Set of Financial Statements Prepared Pursuant to a Contract	Word	No
APPENDIX 6B-2: Review-Complete Set of Financial Statements Prepared Pursuant to a Loan Agreement	Word	No
APPENDIX 6B-3: Compilation--Complete Set of Financial Statements Prepared Pursuant to an Acquisition Agreement	Word	No
APPENDIX 6C-1: Audit--Incomplete Presentation That is Otherwise in Conformity with GAAP	Word	No
APPENDIX 6C-2: Review--Incomplete Presentation That is Otherwise in Conformity with GAAP	Word	No
APPENDIX 6C-3: Compilation--Incomplete Presentation That is Otherwise in Conformity with GAAP	Word	No
APPENDIX 7A-1: Agreed-upon Procedures Checklist--Compliance Attestation Engagements	Word	No
APPENDIX 7A-2: Representation Letter--Attestation Engagement Relating to Compliance	Word	Yes
APPENDIX 7A-3: Attestation Reporting Checklist--Agreed-upon Procedures Report on Compliance or the Effectiveness of Internal Control over Compliance	Word	No
APPENDIX 7A-4: Agreed-upon Procedures Report on Management's Assertion about the Entity's Compliance with Specified Requirements--Standard Report	Word	No
APPENDIX 7A-5: Agreed-upon Procedures Report on the Entity's Compliance with Specified Requirements--Standard Report	Word	No
APPENDIX 7A-6: Agreed-upon Procedures Report on Management's Assertion about the Entity's Compliance with Specified Requirements--Scope Limitation	Word	No
APPENDIX 7A-7: Agreed-upon Procedures Report on Management's Assertion about Controls over Compliance--Standard Report	Word	No
APPENDIX 7A-8: Agreed-upon Procedures Report on Controls over Compliance--Standard Report	Word	No
APPENDIX 7B-1: Examination Procedures Checklist--Compliance Attestation Engagements	Word	No
APPENDIX 7B-2: Attestation Engagement Acceptance Form--Addendum for Compliance Examination	Word	No
APPENDIX 7B-3: Attestation Planning Form--Addendum for Compliance Examination	Word	No
APPENDIX 7B-4: Attestation Reporting Checklist--Examination Report on Compliance with Specified Requirements or an Assertion Thereon	Word	No
APPENDIX 7B-5: Examination Report on Management's Assertion about the Entity's Compliance with Specified Requirements--Standard Report	Word	No
APPENDIX 7B-6: Examination Report on the Entity's Compliance with Specified Requirements--Standard Report	Word	No
APPENDIX 7B-7: Compliance Examination Report--Report Qualified for Noncompliance	Word	No
APPENDIX 7B-8: Compliance Examination Report--Adverse Opinion	Word	No
APPENDIX 8A: Engagement Acceptance Form--Addendum for Engagement Related to Pro Forma Financial Information	Word	No
APPENDIX 8B-1: Examination Procedures Checklist--Pro Forma Financial Information	Word	No
APPENDIX 8B-2: Engagement Letter--Examination of Pro Forma Financial Information	Word	Yes
APPENDIX 8B-3: Representation Letter--Examination of Pro Forma Financial Information	Word	Yes
APPENDIX 8B-4: Attestation Reporting Checklist--Examination Report on Pro Forma Financial Information	Word	No
APPENDIX 8B-5: Examination Report--Pro Forma Financial Information	Word	No
APPENDIX 8C-1: Review Procedures Checklist--Pro Forma Financial Information	Word	No
APPENDIX 8C-2: Engagement Letter--Review of Pro Forma Financial Information	Word	Yes
APPENDIX 8C-3: Attestation Reporting Checklist--Review Report on Pro Forma Financial Information	Word	No
APPENDIX 8C-4: Review Report--Pro Forma Financial Information	Word	No
APPENDIX 8D: Compilation Procedures Checklist--Addendum for Supplementary Pro Forma Financial Information	Word	No
APPENDIX 8E-1: Compilation Procedures, Review, and Approval Form--Pro Forma Financial Information	Word	No
APPENDIX 8E-2: Engagement Letter--Compilation of Pro Forma Financial Information	Word	Yes
APPENDIX 8E-3: Compilation Report--Pro Forma Financial Information	Word	No
APPENDIX 8F-1: Assembly Checklist--Pro Forma Financial Information	Word	No
APPENDIX 8F-2: Engagement Letter--Assembly of Pro Forma Financial Information	Word	Yes
APPENDIX 8F-3: Assembly Report--Stand-alone Pro Forma Financial Information	Word	No
APPENDIX 9A-1: Attestation Engagement Acceptance Form	Word	No
APPENDIX 9A-2: Attestation Planning Form	Word	Yes
APPENDIX 9A-3: Planning Materiality Worksheet	Excel	No
APPENDIX 9A-4: Request for Primary or Predecessor Accountant to Release Information	Word	Yes
APPENDIX 9A-5: Attestation Supervision, Review, and Approval Form--Examination or Review Engagement	Word	No
APPENDIX 9A-6: Resignation Letter--Drafting Form	Word	Yes
APPENDIX 9A-7: ET Interpretation 101-3 Documentation Form	Word	No
APPENDIX 9A-8: Accounting and Engagement Issues	Word	No
APPENDIX 9B-1: Examination Procedures Checklist--Attestation Engagements	Word	No
APPENDIX 9B-2: Engagement Letter--Examination	Word	Yes
APPENDIX 9B-3: Planning Worksheet to Determine Extent of Substantive Procedures	Excel	No
APPENDIX 9B-4: Sampling Planning and Evaluation Form--Substantive Procedures	Excel	No
APPENDIX 9B-5: Attribute Sampling Planning and Evaluation Form	Excel	No
APPENDIX 9B-6: Representation Letter--Examination	Word	Yes
APPENDIX 9B-7: Client Representation Letter--Client Is Not the Responsible Party--Examination	Word	Yes
APPENDIX 9B-8: Test of Controls Form	Word	No
APPENDIX 9B-9: Attestation Reporting Checklist--Examination Report on Subject Matter or an Assertion Thereon	Word	No
APPENDIX 9C-1: Standard Examination Report on Subject Matter	Word	No
APPENDIX 9C-2: Standard Examination Report on an Assertion	Word	No
APPENDIX 9C-3: Standard Examination Report--Examination of an Assertion; Opinion on Subject Matter	Word	No
APPENDIX 9C-4: Examination Report--Disclaimer of Opinion because of a Scope Restriction	Word	No
APPENDIX 9C-5: Examination Report--Restricted because the Criteria Are Available Only to Specified Parties	Word	No
APPENDIX 9C-6: Examination Report--Qualified for Material Misstatements or Deviations from the Criteria	Word	No
APPENDIX 9C-7: Examination Report--Use Restriction Because No Written Assertion Provided by the Nonclient Responsible Party	Word	No
APPENDIX 9D-1: Review Procedures Checklist--Attestation Engagements	Word	No
APPENDIX 9D-2: Engagement Letter--Review	Word	Yes
APPENDIX 9D-3: Representation Letter--Review	Word	Yes
APPENDIX 9D-4: Attestation Reporting Checklist--Review Report on Subject Matter or an Assertion Thereon	Word	No
APPENDIX 9E-1: Standard Review Report on Subject Matter	Word	No
APPENDIX 9E-2: Standard Review Report on an Assertion	Word	No
APPENDIX 9E-3: Review Report on Subject Matter--Use Restriction Because Nonclient Responsible Party Did Not Provide a Written Assertion	Word	No
APPENDIX 10A-1: Addendum to Audit Engagement Acceptance Form for an AT 501 Examination	Word	No
APPENDIX 10A-2: Audit Engagement Letter--AT 501 Examination (Integrated Audit)	Word	Yes
APPENDIX 10A-3: Management Representation Letter--AT 501 Examination (Integrated Audit)	Word	Yes
APPENDIX 10A-4a: Addendum to Audit Program for General Planning Procedures--AT 501 Examination	Word	No
APPENDIX 10A-4b: Audit Program for Internal Control--AT 501 Examination (Integrated Audit)	Word	No
APPENDIX 10A-5: Reporting Checklist--AT 501 Examination of Internal Control	Word	No
APPENDIX 10A-6a: Separate Report Directly on the Entity's Internal Control (Report Drafting Illustration)	Word	Yes
APPENDIX 10A-6b: Separate Report on Management's Assertion about the Effectiveness of the Entity's Internal Control (Report Drafting Illustration)	Word	Yes
APPENDIX 10A-6c: Separate Report--Adverse Opinion on the Entity's Internal Control (Report Drafting Illustration)	Word	Yes
APPENDIX 10A-6d: Separate Report--Disclaimer of Opinion on the Entity's Internal Control When There Is a Limitation on the Scope of the Examination (Report Drafting Illustration)	Word	Yes
APPENDIX 10A-6e: Separate Report on the Entity's Internal Control When the Auditor's Opinion is Based in Part on the Report of Another Auditor (Report Drafting Illustration)	Word	Yes
APPENDIX 10A-6f: Combined Report on Internal Control and on the Financial Statements (Report Drafting Illustration)	Word	Yes
APPENDIX 10A-7a: Control Deficiency Evaluation Worksheet--AT 501 Integrated Audit	Word	No
APPENDIX 10A-7b: Control Deficiency Comment and Management Point Development Worksheet	Word	No
APPENDIX 10A-7c: Communication of Significant Deficiencies and Material Weaknesses in an Integrated Audit	Word	Yes
APPENDIX 10B-1: Entity-level Control Form for Control Environment	Word	Yes
APPENDIX 10B-2: Entity-level Control Form for Risk Assessment	Word	Yes
APPENDIX 10B-3: Entity-level Control Form for Information and Communication	Word	Yes
APPENDIX 10B-4: Entity-level Control Form for Monitoring	Word	Yes
APPENDIX 10B-5: Control Activities Form for General Computer Controls	Word	Yes
APPENDIX 10B-6: Control Activities Form for Financial Close and Reporting	Word	Yes
APPENDIX 10B-7: Control Activities Form for Cash	Word	Yes
APPENDIX 10B-8: Control Activities Form for Accounts Receivable and Sales	Word	Yes
APPENDIX 10B-9: Control Activities Form for Inventory and Cost of Sales	Word	Yes
APPENDIX 10B-10: Control Activities Form for Property	Word	Yes
APPENDIX 10B-11: Control Activities Form for Investments and Derivatives	Word	Yes
APPENDIX 10B-12: Control Activities Form for Other Assets	Word	Yes
APPENDIX 10B-13: Control Activities Form for Accounts Payable and Other Liabilities	Word	Yes
APPENDIX 10B-14: Control Activities Form for Notes Payable and Long-term Debt	Word	Yes
APPENDIX 10B-15: Control Activities Form for Income Taxes	Word	Yes
APPENDIX 10B-16: Control Activities Form for Equity	Word	Yes
APPENDIX 10B-17: Control Activities Form for Income and Expenses	Word	Yes
APPENDIX 10B-18: Common Control Objectives by Audit Area and Transaction Class	Word	Yes
APPENDIX 10C-1: Tests of Control Form--AT 501 Internal Control Examination (Integrated Audit)	Word	No
APPENDIX 10C-2: Tests of Controls Sampling Planning and Evaluation Form--AT 501 Internal Control Examination (Integrated Audit)	Excel	No
APPENDIX 10D-1: SSAE No. 16 Report on a Description of a Service Organization's System and the Suitability of the Design of Controls (Type 1 Service Auditor's Report)	Word	No
APPENDIX 10D-2: SSAE No. 16 Report on a Description of a Service Organization's System and the Suitability of the Design and Operating Effectiveness of Controls (Type 2 Service Auditor's Report)	Word	No
APPENDIX 10E-1: AT 101 Examination Report on Internal Control	Word	No
APPENDIX 10E-2: AT 101 Examination Report on the Design of Internal Control	Word	No
APPENDIX 10E-3: AT 101 Examination Report on the Design of Internal Control--Proposed System Not Yet Implemented	Word	No
APPENDIX 11A: Illustrative Management Report on the Internal Control over Financial Reporting (Standard Report)	Word	Yes
APPENDIX 11B: Illustrative Management Report on the Internal Control over Financial Reporting (Material Weakness Disclosed)	Word	Yes
APPENDIX 12A-1: Buyer's Side Acquisition Assistance Engagement Letter	Word	Yes
APPENDIX 12A-2: Seller's Side Acquisition Assistance Engagement Letter	Word	Yes
APPENDIX 12B: Procedures and Reporting Checklist--Acquisition Assistance Engagement	Word	No
APPENDIX 12C-1: Buyer's Side Acquisition Assistance Procedures Program	Word	No
APPENDIX 12C-2: Seller's Side Acquisition Assistance Procedures Program	Word	No
APPENDIX 12D-1: Representation Letter--Target	Word	Yes
APPENDIX 12D-2: Representation Letter--Client Buyer	Word	Yes
APPENDIX 12D-3: Representation Letter--Client Seller	Word	Yes
APPENDIX 12D-4: Representation Letter--Nonclient Buyer	Word	Yes
APPENDIX 12E: Supervision, Review, and Approval Form--Acquisition Assistance Engagement	Word	No
APPENDIX 12F-1: Buyer's Side Acquisition Assistance Report Drafting Form	Word	No
APPENDIX 12F-2: Seller's Side Acquisition Assistance Report Drafting Form	Word	No
APPENDIX 12G: New Client Acceptance Form--Acquisition Assistance Engagement	Word	No
APPENDIX 13A-1: Illustrative Examination Report on Financial Information Included in XBRL Instance Documents--Reporting Directly on the Subject Matter	Word	Yes
APPENDIX 13A-2: Illustrative Examination Report on Financial Information Included in XBRL Instance Documents--Reporting on Management's Assertion	Word	Yes
APPENDIX 13B-1: Engagement Letter--Applying Agreed-Upon Procedures to XBRL-Tagged Data	Word	Yes
APPENDIX 13B-2: Representation Letter--Applying Agreed-Upon Procedures to XBRL-Tagged Data	Word	Yes
APPENDIX 13B-3: Report on Applying Agreed-Upon Procedures to XBRL-Tagged Data	Word	Yes
APPENDIX 14A: Response Letter for Inquiries about Eldercare Services	Word	Yes
APPENDIX 14B-1: Eldercare Services Questionnaire	Word	No
APPENDIX 14B-2: Eldercare Recipient Information Questionnaire	Excel	No
APPENDIX 14B-3: Eldercare Engagement Acceptance Form	Word	No
APPENDIX 14B-4: Letter to Communicate Termination of Care Services--Drafting Form	Word	Yes
APPENDIX 14C-1: Illustrative Engagement Letter--Eldercare Consulting/Direct Services	Word	Yes
APPENDIX 14C-2: Eldercare Consulting/Direct Services Checklist	Word	No
APPENDIX 14C-3: Illustrative Report--Eldercare Consulting/Direct Services	Word	No
APPENDIX 14D-1: Illustrative Engagement Letter--Agreed-upon Procedures Regarding Care Compliance	Word	Yes
APPENDIX 14D-2: Agreed-upon Procedures Checklist--Care Compliance Engagements	Word	No
APPENDIX 14D-3: Illustrative Representation Letter--Agreed-upon Procedures Regarding Care Compliance	Word	Yes
APPENDIX 14D-4: Illustrative Report--Agreed-upon Procedures Regarding Care Compliance	Word	No
APPENDIX 14D-5: Request for Specified Party's Comments on Procedures--Agreed-upon Procedures Regarding Care Compliance	Word	Yes
APPENDIX 15A: Example Proposal (Introductory) Letter	Word	Yes
APPENDIX 15B: Risk Assessment Services Procedures Program	Word	No
APPENDIX 15C: Illustrative Engagement Letter	Word	Yes
APPENDIX 15D: Objectives Identification Worksheet	Word	No
APPENDIX 15E-1: Risk Identification Questionnaire	Word	No
APPENDIX 15E-2: Risk Prioritization Summary	Word	No
APPENDIX 15E-3: Risk Assessment Recommendations Summary	Word	No
APPENDIX 15F-1: Illustrative Transmittal Letter	Word	Yes
APPENDIX 15F-2: Illustrative Report	Word	No

Cash, Tax, and Other Bases of Accounting (8/12) (20120801) (top)

Template Name	Host	Shareable
APPENDIX 1A: Planning Form for OCBOA Engagements	Word	No
APPENDIX 4A: Disclosure Checklist for Cash Basis Financial Statements	Word	No
APPENDIX 5A: Disclosure Checklist for Income Tax Basis Financial Statements	Word	No
APPENDIX 7A-1: Compilation--Statement of Cash Receipts and Disbursements Only (S Corporation)	Word	No
APPENDIX 7A-2: Compilation--Statement of Cash Receipts and Disbursements Only (Nonprofit Organization)	Word	No
APPENDIX 7A-3: Compilation--Standard Report on Cash Basis Financial Statements (S Corporation)	Word	No
APPENDIX 7A-4: Compilation--Cash Basis (Limited Liability Company)	Word	No
APPENDIX 7A-5: Compilation--Cash Basis, Departure from the Cash Basis (Accrual of Certain Revenues), Impact of the Departure Is Determined (S Corporation)	Word	No
APPENDIX 7A-6: Compilation--Cash Basis, Departure from the Cash Basis (Land Recorded at Appraised Value), Impact of the Departure Not Determined (S Corporation)	Word	No
APPENDIX 7A-7: Compilation--Cash Basis, Supplementary Information Compiled (Limited Liability Company)	Word	Yes
APPENDIX 7A-8: Compilation--Cash Basis, Lack of Independence (S Corporation)	Word	No
APPENDIX 7A-9: Compilation--Cash Basis Statement of Assets, Liabilities, and Equity Only (Proprietorship)	Word	No
APPENDIX 7A-10: Compilation--Cash Basis Statement of Assets, Liabilities, and Equity Only, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 7A-11: Compilation--Cash Basis Statement of Revenues and Expenses and Retained Earnings Only (C Corporation)	Word	No
APPENDIX 7A-12: Compilation--Cash Basis, Prescribed Form (S Corporation)	Word	No
APPENDIX 7A-13: Compilation--Standard Report on Cash Basis Financial Statements (Nonprofit Organization)	Word	No
APPENDIX 7A-14: Compilation--Cash Basis, Substantially All Disclosures Omitted (Nonprofit Organization)	Word	No
APPENDIX 7B-1: Compilation--Standard Report on Income Tax Basis Financial Statements (S Corporation)	Word	No
APPENDIX 7B-2: Compilation--Income Tax Basis, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 7B-3: Compilation--Income Tax Basis, Substantially All Disclosures Omitted, Departure from the Tax Basis (Omission of Income Tax Provision), Impact of the Departure Not Determined (C Corporation)	Word	No
APPENDIX 7B-4: Compilation--Income Tax Basis, Supplementary Information Compiled (Partnership)	Word	No
APPENDIX 7B-5: Compilation--Income Tax Basis, Separate Report on Supplementary Information (Partnership)	Word	No
APPENDIX 7B-6: Compilation--Income Tax Basis, Lack of Independence (C Corporation)	Word	No
APPENDIX 7B-7: Compilation--Income Tax Basis Statement of Assets, Liabilities and Partners' Capital Only (Partnership)	Word	No
APPENDIX 7B-8: Compilation--Income Tax Basis Statement of Assets, Liabilities and Equity Only, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 7B-9: Compilation--Income Tax Basis, Prescribed Form (S Corporation)	Word	No
APPENDIX 7B-10: Compilation--Comparative Income Tax Basis Financial Statements, Each Period Compiled by Continuing Accountant (Partnership)	Word	No
APPENDIX 7B-11: Compilation--Standard Report on Income Tax Basis Financial Statements (Limited Liability Company)	Word	No
APPENDIX 7B-12: Compilation--Income Tax Basis, Reporting on the First Year of Operations (C Corporation)	Word	No
APPENDIX 7B-13: Compilation--Comparative Income Tax Basis Statements--Both Years Compiled; However, Prior Year by a Different Accountant (Predecessor’s Report Not Presented) (S Corporation)	Word	No
APPENDIX 7B-14: Compilation--Comparative Income Tax Basis Statements--Compilation Report on Prior Year’s Financial Statements That Previously Did Not Omit Substantially All Disclosures (S Corporation)	Word	No
APPENDIX 7B-15: Compilation--Income Tax Basis, Statement of Revenues, Expenses, and Retained Earnings Accompanied by Expired Budget Information (S Corporation)	Word	No
APPENDIX 7B-16: Compilation--Income Tax Basis, a Specified Element, Account, or Item of a Financial Statement (Separate Schedule of Sales)	Word	No
APPENDIX 7C-1: Review--Statement of Cash Receipts and Disbursements Only (S Corporation)	Word	No
APPENDIX 7C-2: Review--Standard Report on Cash Basis Financial Statements (C Corporation)	Word	No
APPENDIX 7C-3: Review--Cash Basis, Departure from the Cash Basis (Accrual of Certain Revenues), Impact of the Departure Is Determined (S Corporation)	Word	No
APPENDIX 7C-4: Review--Cash Basis, Departure from the Cash Basis (Land Recorded at Appraised Value), Impact of the Departure Not Determined (C Corporation)	Word	No
APPENDIX 7C-5: Review--Cash Basis, Supplementary Information Covered by Review Procedures (S Corporation)	Word	No
APPENDIX 7C-6: Review--Cash Basis, Supplementary Information Not Covered by Review Procedures (C Corporation)	Word	No
APPENDIX 7C-7: Review--Cash Basis Statement of Assets, Liabilities, and Equity Only (S Corporation)	Word	No
APPENDIX 7C-8: Review--Standard Report on Cash Basis Financial Statements (Nonprofit Organization)	Word	No
APPENDIX 7D-1: Review--Standard Report on Income Tax Basis Financial Statements (S Corporation)	Word	No
APPENDIX 7D-2: Review--Income Tax Basis, Supplementary Information Covered by Review Procedures (C Corporation)	Word	No
APPENDIX 7D-3: Review--Income Tax Basis, Separate Report on Supplementary Information Covered by Review Procedures (C Corporation)	Word	No
APPENDIX 7D-4: Review--Income Tax Basis, Supplementary Information Not Covered by Review Procedures (S Corporation)	Word	No
APPENDIX 7D-5: Review--Income Tax Basis Statement of Assets, Liabilities, and Equity Only (C Corporation)	Word	No
APPENDIX 7D-6: Review--Comparative Income Tax Basis Financial Statements, Each Period Reviewed by Continuing Accountant (S Corporation)	Word	No
APPENDIX 7D-7: Review--Income Tax Basis, Major Uncertainty, Ability to Continue As a Going Concern in Question (C Corporation)	Word	No
APPENDIX 7E-1: Audit--Statement of Cash Receipts and Disbursements Only (C Corporation)	Word	No
APPENDIX 7E-2: Audit--Standard Report on Cash Basis Financial Statements (C Corporation)	Word	No
APPENDIX 7E-3: Audit--Cash Basis, Departure from the Cash Basis (Accrual of Certain Revenues), Impact of the Departure Is Determined (C Corporation)	Word	No
APPENDIX 7E-4: Audit--Change from GAAP to Cash Basis in Current Year (Prior Year Restated) (C Corporation)	Word	No
APPENDIX 7E-5: Audit--Cash Basis, Scope Limitation (C Corporation)	Word	No
APPENDIX 7E-6: Audit--Cash Basis, Scope Limitation, Disclaimer of Opinion (C Corporation)	Word	No
APPENDIX 7F-1: Audit--Standard Report on Income Tax Basis Financial Statements (C Corporation)	Word	No
APPENDIX 7F-2: Audit--Income Tax Basis, Departure from the Tax Basis (Failure to Include Certain Inventory Costs), Impact of the Departure Is Determined (Partnership)	Word	No
APPENDIX 7F-3: Audit--Income Tax Basis, Departure from the Tax Basis (Failure to Capitalize and Depreciate Certain Improvements to and Replacements of Property and Equipment), Impact of the Departure Not Determined (Partnership)	Word	No
APPENDIX 7F-4: Audit--Income Tax Basis, Scope Limitation (Partnership)	Word	No
APPENDIX 7G-1: Audit--Regulatory Basis (Financial Statements Prepared by Contractor for Inclusion in Prequalification Filing), Report Used Solely for Regulatory Filing (C Corporation)	Word	No
APPENDIX 7G-2: Audit--Regulatory Basis (Statutory Accounting Practices), Report Is Not Limited to Use in Regulatory Filing (C Corporation)	Word	No
APPENDIX 7G-3: Audit--Regulatory Basis (Statutory Accounting Practices), Report Is Limited to Use in Regulatory Filing (C Corporation)	Word	No
APPENDIX 7G-4: Audit--Regulatory Basis (IRS Form 990 Including Additional Information), Report Used Solely for Regulatory Filing (Nonprofit Organization)	Word	No
APPENDIX 7G-5: Audit--Regulatory Basis for a City, Report is Not Limited to Use in Regulatory Filing	Word	No
APPENDIX 7G-6: Audit--Contractual Basis (C Corporation)	Word	No
APPENDIX 7H-1: Compilation--Personal Financial Statements, Income Tax Basis, Statement of Changes in Net Assets Also Presented	Word	No
APPENDIX 7H-2: Compilation--Personal Financial Statements, Historical Cost Basis	Word	No
APPENDIX 7H-3: Review--Personal Financial Statements, Income Tax Basis, Statement of Changes in Net Assets Also Presented	Word	No
APPENDIX 7H-4: Review--Personal Financial Statements, Historical Cost Basis	Word	No
APPENDIX 7I-1: Audit--Standard Report on Cash Basis Financial Statements (C Corporation)	Word	No
APPENDIX 7I-2: Audit--Standard Report on Income Tax Basis Financial Statements (C Corporation)	Word	No
APPENDIX 7I-3: Audit--Regulatory Basis (Statutory Accounting Practices), Report is Not Limited to Use in Regulatory Filing (C Corporation)	Word	No
APPENDIX 7I-4: Audit--Regulatory Basis (Statutory Accounting Practices), Report is Limited to Use in Regulatory Filing (C Corporation)	Word	No
APPENDIX 9A-1: Engagement Letter for a Compilation of OCBOA Financial Statements Appropriate for Third-party Use	Word	Yes
APPENDIX 9A-2: Engagement Letter for a Compilation of Management-use-only Financial Statements	Word	Yes
APPENDIX 9A-3: Engagement Letter for Interim Management-use-only Financial Statements and Year-end Third-party-use Compilation of OCBOA Financial Statements	Word	Yes
APPENDIX 9A-4: Engagement Letter for a Review of OCBOA Financial Statements	Word	Yes
APPENDIX 9A-5: Engagement Letter for an Audit of OCBOA Financial Statements	Word	Yes
APPENDIX 9B-1: Compilation Procedures, Review, and Approval Form (Comprehensive) for OCBOA Engagements	Word	No
APPENDIX 9B-2: Compilation Procedures, Review, and Approval Form for Management-use-only Financial Statements	Word	No
APPENDIX 9C: Engagement Acceptance Form for OCBOA Engagements	Word	No
APPENDIX 9D: Client Information Form for OCBOA Engagements	Word	No
APPENDIX 9E: Compilation Reporting Checklist for OCBOA Engagements	Word	No
APPENDIX 9F: Review Procedures, Review, and Approval Form for OCBOA Engagements	Word	No
APPENDIX 9G-1: Inquiry and Analytical Procedures Program for Cash Basis Financial Statements	Word	No
APPENDIX 9G-2: Inquiry and Analytical Procedures Program for Income Tax Basis Financial Statements	Word	No
APPENDIX 9H: Analytical Procedures Documentation Form	Word	No
APPENDIX 9I: Review Reporting Checklist for OCBOA Engagements	Word	No
APPENDIX 9K-1: Management Representation Letter for a Review of OCBOA Financial Statements	Word	Yes
APPENDIX 9K-2: Management Representation Letter for an Audit of OCBOA Financial Statements	Word	Yes
APPENDIX 9K-2a: Summary of Audit Differences	Excel	No
APPENDIX 9K-3: Management Representation Letter for an Audit of OCBOA Financial Statements--for Audits of Periods Ending before December 15, 2012	Word	Yes
APPENDIX 9L: Journal Entry Approval Form	Word	No
APPENDIX 9M: ET Interpretation 101-3 Documentation Form	Word	No
APPENDIX 9N: Accounting and Engagement Issues	Word	No
APPENDIX 9O: SMART Analytical Procedures Documentation Form	Excel	No
APPENDIX 10A-1: Compilation Procedures, Review, and Approval Form for Recurring Interim OCBOA Engagements	Word	No
APPENDIX 10A-2: Compilation Procedures, Review, and Approval Form for Recurring Interim Engagements to Provide Management-use-only Financial Statements	Word	No
APPENDIX 10B-1: Compilation--Standard Report on Year-to-date Interim Statement of Cash Receipts and Disbursements Only (C Corporation)	Word	No
APPENDIX 10B-2: Compilation--Standard Report on Cash Basis Year-to-date Interim Financial Statements (S Corporation)	Word	No
APPENDIX 10B-3: Compilation--Standard Report on Cash Basis Quarter and Year-to-date Interim Financial Statements, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 10B-4: Compilation--Standard Report on Cash Basis Month and Year-to-date Interim Financial Statements, Substantially All Disclosures Omitted (C Corporation)	Word	No
APPENDIX 10B-5: Compilation--Standard Report on Cash Basis Comparative Interim Financial Statements (S Corporation)	Word	No
APPENDIX 10B-6: Compilation--Standard Report on Cash Basis Comparative Month and Year-to-date Interim Financial Statements, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 10C-1: Compilation--Standard Report on Income Tax Basis Year-to-date Interim Financial Statements (S Corporation)	Word	No
APPENDIX 10C-2: Compilation--Standard Report on Income Tax Basis Quarter and Year-to-date Interim Financial Statements, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 10C-3: Compilation--Standard Report on Income Tax Basis Month and Year-to-date Interim Financial Statements, Substantially All Disclosures Omitted (S Corporation)	Word	No
APPENDIX 10C-4: Compilation--Standard Report on Income Tax Basis Comparative Interim Financial Statements (S Corporation)	Word	No
APPENDIX 10C-5: Compilation--Income Tax Basis Year-to-date Interim Financial Statements, Substantially All Disclosures Omitted, Departure from the Income Tax Basis (Omission of Depreciation Expense), Impact of the Departure Not Determined (S Corporation)	Word	No
APPENDIX 10C-6: Comp.--Comparative Income Tax Basis Mth. and YTD Fin. Stmts., Subst. All Discl. Omitted, Departure from the Tax Basis (Omission of Depr. Exp.), Impact of the Departure Not Determined (S Corp.)	Word	No
APPENDIX 10C-7: Comp.--Income Tax Basis, Curr. Pd. Stmt. of Assets, Liab., and Equity, Mth. and YTD Comp. Stmt. of Rev., Exp., and Retained Earnings Accom. by Exp. Budg Info. for the Curr. Period, Subst. All Disc. Omitted (S Corp.)	Word	No
APPENDIX 10D: Review--Standard Report on Cash Basis Year-to-date Interim Financial Statements (C Corporation)	Word	No
APPENDIX 10E-1: Review--Standard Report on Income Tax Basis Year-to-date Interim Financial Statements (C Corporation)	Word	No
APPENDIX 10E-2: Review--Income Tax Basis, Year-to-date Interim Financial Statements, Departure from the Tax Basis (Omission of Depreciation Expense), Impact of the Departure Not Determined (C Corporation)	Word	No

Audits of 403(b) Plans (4/12) (20120401) (top)

Template Name	Host	Shareable
P43-PA-0: Front Matter	Word	No
P43-PA-0.1: List of Substantive Changes and Additions	Word	No
P43-PA-1: Introduction to Audits of 403(b) Plans	Word	No
P43-FP-0: Firm Policies Instructions	Word	No
P43-FP-1: Audit Team Members	Word	No
P43-CX-0: Checklists and Practice Aids Instructions	Word	No
P43-CX-0.1: Application of Practice Aids to Engagements	Word	Yes
P43-CX-1.1: Engagement Acceptance and Continuance Form	Word	Yes
P43-CX-1.2: ET Interpretation 101-3 Documentation Form	Word	No
P43-CX-1.3: Audit Decision Worksheet for 403(b) Plans	Word	No
P43-CX-2: Financial Statement Materiality Worksheet for Planning Purposes	Excel	No
P43-CX-3.1: Understanding the Plan and Identifying Risks	Word	Yes
P43-CX-3.2: Engagement Team Discussion	Word	No
P43-CX-3.3: Fraud Risk Inquiries Form	Word	No
P43-CX-3.4: Audit Inquiries Summary Form	Word	No
P43-CX-4.1: Understanding the Design and Implementation of Internal Control	Word	Yes
P43-CX-4.2: Financial Reporting System Documentation Form	Word	Yes
P43-CX-4.2.1: Financial Reporting System Documentation Form--Financial Close and Reporting, Significant Transaction Classes	Word	Yes
P43-CX-4.2.2: Financial Reporting System Documentation Form--IT Environment and General Computer Controls	Word	Yes
P43-CX-4.3: Walkthrough Documentation Table	Word	Yes
P43-CX-5: Activity and Entity-level Control Forms	Word	Yes
P43-CX-5.1: Entity-level Control Form for Control Environment	Word	Yes
P43-CX-5.2: Entity-level Control Form for Risk Assessment	Word	Yes
P43-CX-5.3: Entity-level Control Form for Information and Communication	Word	Yes
P43-CX-5.4: Entity-level Control Form for Monitoring	Word	Yes
P43-CX-5.5: Entity-level Control Form for General Computer Controls	Word	Yes
P43-CX-5.6: Control Activities Form for Financial Close and Reporting	Word	Yes
P43-CX-5.7: Control Activities Form for Employer Contributions Received and Receivable	Word	Yes
P43-CX-5.8: Control Activities Form for Investments and Contracts with Insurance Companies and Similar Institutions	Word	Yes
P43-CX-5.9: Control Activities Form for Participant Data and Employee Contributions	Word	Yes
P43-CX-5.10: Control Activities Form for Benefit Payments	Word	Yes
P43-CX-5.11: Control Activities Form for Participant Accounts	Word	Yes
P43-CX-5.12: Control Activities Form for Cash	Word	Yes
P43-CX-5.13: Control Activities Form for Notes Receivable from Participants	Word	Yes
P43-CX-5.15: Control Activities Form for Accounts Payable and Accrued Expenses	Word	Yes
P43-CX-5.17: Control Activities Form for Operating Expenses	Word	Yes
P43-CX-6.1: Plan Risk Factors	Word	No
P43-CX-6.2: Fraud Risk Factors	Word	No
P43-CX-7.1: Risk Assessment Summary Form	Word	No
P43-CX-7.2: Inherent Risk Assessment Form	Word	No
P43-CX-8.1: Planning Worksheet to Determine Extent of Substantive Tests	Excel	No
P43-CX-8.2: Sampling Planning and Evaluation Form--Substantive Tests	Excel	No
P43-CX-8.3: Sampling Worksheet for Testing Account Coding and Classifications	Word	No
P43-CX-9.1: Substantive Analytical Procedures Worksheet	Excel	No
P43-CX-9.2: Ratio Analysis Worksheet	Excel	No
P43-CX-10.1: Test of Controls Form	Word	No
P43-CX-10.2: Tests of Controls Sampling Planning and Evaluation Form	Excel	No
P43-CX-11.6: Data Extraction Software Analysis Documentation Form	Word	No
P43-CX-11.7: Checklist of Tax-related Considerations for 403(b) Plans	Word	No
P43-CX-11.8: Minimum Plan Coverage Test Worksheet	Excel	No
P43-CX-11.9: Average Benefit Percentage Worksheet	Excel	No
P43-CX-11.10: Actual Contribution Percentage (ACP) Testing Worksheet	Excel	No
P43-CX-11.12: ERISA Bonding Requirements	Word	No
P43-CX-11.13: Analysis of the Timeliness of Participant Contributions	Excel	No
P43-CX-11.14: Fair Value Measurement Worksheet	Word	No
P43-CX-12.1: Closing Entry and Audit Adjustment Form	Excel	No
P43-CX-12.2: Audit Difference Evaluation Form	Excel	No
P43-CX-13: Disclosure Requirements for Financial Statements of 403(b) Plans	Word	No
P43-CX-14: Supervision, Review, and Approval Form	Word	No
P43-CX-15.1: Control Deficiency Evaluation and Aggregation Worksheet	Word	No
P43-CX-15.2: Control Deficiency Comment and Management Point Development Worksheet	Word	No
P43-CX-16.1: Going Concern Checklist	Word	No
P43-CX-16.2: Significant Estimates Identification Checklist	Word	No
P43-CX-16.4: Accounting and Engagement Issues Form	Word	No
P43-CX-17.1: Client Billing Information	Word	No
P43-CX-17.2: Engagement Status Report	Word	No
P43-CX-17.3: Audit Time Summary	Excel	No
P43-CX-17.4: Confirmation and Correspondence Control	Excel	No
P43-CL-0: Confirmation and Correspondence Letters Instructions	Word	Yes
P43-CL-1.1: Audit Engagement Letter	Word	Yes
P43-CL-1.2: DOL Limited-scope Audit Engagement Letter	Word	Yes
P43-CL-2.1: Request for Legal Representation--Lawyer Is Requested to Provide Information	Word	Yes
P43-CL-2.2: Request for Legal Representation--Lawyer Is Requested to Confirm Information Provided by Client	Word	Yes
P43-CL-2.3: Updating Request for Legal Representation	Word	Yes
P43-CL-3.1: Management Representation Letter	Word	Yes
P43-CL-3.3: Summary of Audit Differences	Word	Yes
P43-CL-3.4: Updating Management Representation Letter	Word	Yes
P43-CL-4.1: Communication of Significant Deficiencies	Word	Yes
P43-CL-4.2: Communication of Significant Deficiencies and Material Weaknesses	Word	Yes
P43-CL-4.3: Communication of No Material Weaknesses in a Separate Report	Word	Yes
P43-CL-5.1: Communication with Those Charged with Governance during Planning	Word	Yes
P43-CL-5.2: Communication with Those Charged with Governance at or near the Conclusion of the Audit	Word	Yes
P43-CL-6.1: Standard Form to Confirm Account Balance Information with Financial Institutions	Word	Yes
P43-CL-7.1: Confirmation of Contributions Received or Receivable	Word	Yes
P43-CL-7.2: Confirmation of Contributions Received--Itemized Statement Enclosed	Word	Yes
P43-CL-7.3: Confirmation of Loan Receivable	Word	Yes
P43-CL-8.2: Confirmation of Mutual Funds Held by Custodians	Word	Yes
P43-CL-8.5: Confirmation of Investment and/or Insurance Contract	Word	Yes
P43-CL-8.6: Request for Certification of Information by a Bank or Similar Institution or Insurance Company Holding Assets	Word	Yes
P43-CL-12.1: Confirmation of Benefit Payments, Distributions, or Withdrawals	Word	Yes
P43-CL-12.2: Confirmation of Participant Data	Word	Yes
P43-CL-12.3: Request for Service Auditor's Report	Word	Yes
P43-CL-12.4: Letter Transmitting Audit Reports to the Plan (When the Auditor Has Not Reviewed Form 5500)	Word	Yes
P43-CL-12.5: Drafting Form for Client Information Request Letter	Word	Yes
P43-CL-13.1: Request for Predecessor Auditor to Release Information to Successor Auditor	Word	Yes
P43-CL-13.2: Letter Granting Successor Auditors Access to Workpapers	Word	Yes
P43-CL-13.3: Client Consent and Acknowledgment Letter	Word	Yes
P43-CL-13.4: Communication with Predecessor Auditor Prior to Final Engagement Acceptance	Word	Yes
P43-CL-13.5: Communication with Predecessor Auditor Prior to Engagement Proposal	Word	Yes
P43-CL-13.6: Representation from Successor Auditor to Predecessor Auditor--Predecessor's Report is Reissued	Word	Yes
P43-CL-14.1: Request for Representations from Other Auditor Who Audits the Financial Statements of the Plan Sponsor	Word	Yes
P43-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements of the Plan Sponsor	Word	Yes
P43-CL-14.3: Instructions to Auditor Performing Agreed-upon Procedures at a Participating Employer in a Multiple Employer 403(b) Plan	Word	Yes
P43-CL-16.1: Letter to Regulator for Full-scope Audit	Word	Yes
P43-CL-16.2: Letter to Regulator for DOL Limited-scope Audit	Word	Yes
P43-CL-16.3: Letter Advising Client of Regulator Request for Access to Workpapers (When the Auditor Is Required by Law, Regulation, or Contract to Provide Access)	Word	Yes
P43-CL-16.4: Letter Requesting Client Approval of Regulator Request for Access to Workpapers (When the Auditor Is Not Required by Law, Regulation, or Contract to Provide Access)	Word	Yes
P43-AP-0: Audit Programs Instructions	Word	No
P43-AP-1: Audit Program for General Planning Procedures	Word	No
P43-AP-1A: Other General Planning Procedures	Word	No
P43-AP-2: Audit Program for General Auditing and Completion Procedures	Word	No
P43-AP-2A: Other General Auditing and Completion Procedures	Word	No
P43-AP-3: Audit Program for Minutes, Plan Documents, Contracts, and Agreements	Word	No
P43-AP-4: Audit Program for Service Auditor's Reports	Word	No
P43-AP-5: Audit Program for Employer Contributions Received and Receivable	Word	No
P43-AP-5A: Other Audit Procedures for Employer Contributions Received and Receivable	Word	No
P43-AP-6: Audit Program for Investments and Related Income--DOL Limited-scope Audit	Word	No
P43-AP-7: Audit Program for Investments and Related Income--Full-scope Audit	Word	No
P43-AP-7A: Other Audit Procedures for Investments and Related Income--Full-scope Audit	Word	No
P43-AP-8: Audit Program for Annuity Contracts with Insurance Companies and Similar Institutions--DOL Limited-scope Audit