PPC Library Template Report

Engagement Letter Generator (20110801) (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 onlyand 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 plannig 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 (20110501) (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 (20110701) (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 (20110501) (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 (10/11) (20111001) (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	Word	No
APPENDIX 5C-4: 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 (5/11) (20110501) (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 Examination 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--Report 1)	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 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: Financial Statement Materiality Worksheet for Planning Purposes	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--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: Control Activities 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-10.4: 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-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 and Aggregation 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-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 Borrowing	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	Word	Yes
AFI-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements	Word	Yes
AFI-CL-14.3: Inquiry of Principal Auditor by Other Auditor	Word	Yes
AFI-CL-14.4: Principal Auditor's Response to Inquiries from Other Auditor	Word	Yes
AFI-CL-14.5: Letter from Principal Auditor to Other Auditors Regarding Related Parties	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: 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 (11/11) (20111101) (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 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 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
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	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-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	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	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	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	Word	No
ALG-CX-1.4: Effect of Personal and External Impairments on Independence--Government Auditing Standards	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-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--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	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 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-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	Word	No
ALG-CX-15.1: Control Deficiency Evaluation and Aggregation 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	Word	No
ALG-AP-6A: Other Audit Procedures for Investments	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 Service Revenue and Receivables--Proprietary Funds	Word	No
ALG-AP-8A: Other Audit Procedures for 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 Programs 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
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	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--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-15.1: Control Deficiency Evaluation and Aggregation 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-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	Word	No
ALG-AP-7-s: Audit Program for Revenue, Receivables, and Receipts--Governmental Funds	Word	No
ALG-AP-8-s: Audit Program for 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 (8/11) (20110801) (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 (11/11) (20111101) (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: 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-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--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-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 Businesses	Word	No
ASB-CX-14: Supervision, Review, and Approval Form	Word	No
ASB-CX-15.1: Control Deficiency Evaluation and Aggregation 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-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	Word	Yes
ASB-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements	Word	Yes
ASB-CL-14.3: Inquiry of Principal Auditor by Other Auditor	Word	Yes
ASB-CL-14.4: Principal Auditor's Response to Inquiries from Other Auditor	Word	Yes
ASB-CL-14.5: Letter from Principal Auditor to Other Auditors Regarding Related Parties	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: Likely Misstatement Evaluation Form--Interim Review	Excel	No
ASB-IR-5: Disclosure Requirements for Condensed Interim Financial Information for Nonpublic Businesses	Word	No
ASB-IR-6: Management Representation Letter--Interim Review	Word	Yes
ASB-IR-7: Supervision, Review, and Approval Form--Interim Review	Word	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: 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--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 Businesses	Word	No
ASB-CX-14: Supervision, Review, and Approval Form	Word	No
ASB-CX-15.1: Control Deficiency Evaluation and Aggregation 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-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

Compilation and Review Engagements (8/11) (20110801) (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/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 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 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 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: Rewiew--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: Long-term Lease Transaction	Word	No
APPENDIX 6E-2: Issuance of Additional Shares of Common Stock to Holders of Convertible Preferred Stock	Word	No
APPENDIX 6F-1: Standard Nonprofit Organization Compilation Report	Word	No
APPENDIX 6F-2: Nonprofit Organization Compilation Report--Substantially All Disclosures Omitted	Word	No
APPENDIX 6F-3: Nonprofit Organization Compilation Report--Measurement Departure from GAAP (Improper Accounting for Donated Property) and Impact of Departure Not Determined	Word	No
APPENDIX 6F-4: Nonprofit Organization Compilation Report--Cash Basis Financial Statements	Word	No
APPENDIX 6G-1: Standard Nonprofit Organization Review Report	Word	No
APPENDIX 6G-2: Nonprofit Organization Review--Measurement Departure from GAAP (Improper Functional Allocation of Expenses) and Impact of Departure Is Determined	Word	No
APPENDIX 6G-3: Nonprofit Organization Review Report--Cash Basis Financial Statements	Word	No
APPENDIX 6H-1: Standard Compilation Report for a Governmental Entity	Word	No
APPENDIX 6H-2: Governmental Entity Compilation Report--Substantially All Disclosures Omitted	Word	No
APPENDIX 6H-3: Governmental Entity Compilation Report--Departure from GAAP (Omission of Compensated Absences) and Impact of Departure Not Determined	Word	No
APPENDIX 6H-4: Governmental Entity Compilation Report--Cash Basis Financial Statements	Word	No
APPENDIX 6I-1: Standard Review Report for a Governmental Entity	Word	No
APPENDIX 6I-2: Governmental Entity Review Report--Departure from GAAP (Omission of Compensated Absences) and Impact of Departure Not Determined	Word	No
APPENDIX 6I-3: Governmental Entity Review Report--Cash Basis Financial Statements	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 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 Cost Basis	Word	No
APPENDIX 9G-10: Compilation--Historical Costs as Supplementary Information	Word	No
APPENDIX 9G-11: Compilation--Departure from GAAP, Change in the Method of Computing Estimated Current Values at Client's Discretion	Word	No
APPENDIX 9G-12: Compilation--Departure from GAAP, Material Asset at Cost	Word	No
APPENDIX 9G-13: 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 Cost Basis	Word	No
APPENDIX 9H-9: Review--Historical Costs as Supplementary Information	Word	No
APPENDIX 9H-10: 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 (6/11) (20110601) (top)

Core Package

Template Name	Host	Shareable
APPENDIX 7A-1: Standard Compilation Report for a Corporation on the Accrual Basis	Word	Yes
APPENDIX 7A-2: Standard Compilation Report with Compiled Supplementary Information Presented	Word	Yes
APPENDIX 7B-1: Standard Review Report for a Coporation on the Accrual Basis	Word	Yes
APPENDIX 7B-2: Standard Review Report with Supplementary Information Covered by Review Procedures	Word	Yes
APPENDIX 7B-3: Standard Review Report with Supplemenatary Information Not Covered by Review Procedures	Word	Yes
APPENDIX 7C-1: Standard Prescribed Form Compilation Report Included in Prequalification and Contractor License Application Filings	Word	Yes
APPENDIX 7C-2: 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: Procedures, Review, and Approval Form for Management-use-only Financial Statements	Word	No
CON-CR-5.4: 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-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: Financial Statement Materiality Worksheet for Planning Purposes	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--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-11.5: Checklist for Determining Whether a Nonconstruction Contract is a Derivative	Word	No
CON-CX-11.6: Data Extraction Software Analysis Documentation Form	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: Combining Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.14: Segmenting Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.15: 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 and Aggregation 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-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	Word	Yes
CON-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements	Word	Yes
CON-CL-14.3: Inquiry of Principal Auditor by Other Auditor	Word	Yes
CON-CL-14.4: Principal Auditor's Response to Inquiries from Other Auditor	Word	Yes
CON-CL-14.5: Letter from Principal Auditor to Other Auditors Regarding Related Parties	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: Likely Misstatement Evaluation Form--Interim Review	Excel	No
CON-IR-5: Disclosure Requirements for Condensed Interim Financial Information of Nonpublic Businesses	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 for a Corporation on the Accrual Basis	Word	Yes
APPENDIX 7A-2: Standard Compilation Report with Compiled Supplementary Information Presented	Word	Yes
APPENDIX 7B-1: Standard Review Report for a Coporation on the Accrual Basis	Word	Yes
APPENDIX 7B-2: Standard Review Report with Supplementary Information Covered by Review Procedures	Word	Yes
APPENDIX 7B-3: Standard Review Report with Supplemenatary Information Not Covered by Review Procedures	Word	Yes
APPENDIX 7C-1: Standard Prescribed Form Compilation Report Included in Prequalification and Contractor License Application Filings	Word	Yes
APPENDIX 7C-2: 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: Procedures, Review, and Approval Form for Management-use-only Financial Statements	Word	No
CON-CR-5.4: 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-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: Financial Statement Materiality Worksheet for Planning Purposes	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--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-11.5: Checklist for Determining Whether a Nonconstruction Contract is a Derivative	Word	No
CON-CX-11.6: Data Extraction Software Analysis Documentation Form	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: Combining Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.14: Segmenting Construction Contracts Accounting Worksheet	Word	No
CON-CX-11.15: 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 and Aggregation 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-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	Word	Yes
CON-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements	Word	Yes
CON-CL-14.3: Inquiry of Principal Auditor by Other Auditor	Word	Yes
CON-CL-14.4: Principal Auditor's Response to Inquiries from Other Auditor	Word	Yes
CON-CL-14.5: Letter from Principal Auditor to Other Auditors Regarding Related Parties	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: Likely Misstatement Evaluation Form--Interim Review	Excel	No
CON-IR-5: Disclosure Requirements for Condensed Interim Financial Information of Nonpublic Businesses	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 (10/11) (20111001) (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: 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: Service Organization Engagement Program--SSAE No. 16 (SOC 1)	Word	No
CSO-AP-2: Other Service Organization Engagement Procedures Program--SSAE No. 16 (SOC 1)	Word	No
CSO-CX-0: CHECKLISTS AND PRACTICE AIDS	Word	No
CSO-CX-1: Service Organization 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 Service Organization 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--Service Organization Engagement (Instructions)	Word	No
CSO-CX-6.1.1: Test of Controls Form--Service Organization Engagement	Word	No
CSO-CX-6.2: Tests of Controls Sampling Planning and Evaluation Form--Service Organization Engagement (Instructions)	Word	No
CSO-CX-6.2.1: Test of Controls Sampling Planning and Evaluation Form--Service Organization Engagement	Word	No
CSO-CX-7.1: Control Matrix for Type 1 Service Organization Engagement	Word	No
CSO-CX-7.2: Control Matrix for Type 2 Service Organization Engagement	Word	No
CSO-CX-7.2.1: Control Matrix for Type 2 Service Organization 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 Service Organization Engagement	Word	No
CSO-CX-10: Supervision, Review, and Approval Form--Service Organization Engagement	Word	No
CSO-CX-11.1: Reporting Checklist for Type 1 Service Organization Engagement	Word	No
CSO-CX-11.2: Reporting Checklist for Type 2 Service Organization Engagement	Word	No
CSO-CX-11.3: Engagement Issues	Word	No
CSO-CX-12.1: Client Billing Information--Service Organization	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--Type 1 Service Organization Engagement	Word	Yes
CSO-CL-1.2: Engagement Letter--Type 2 Service Organization Engagement	Word	Yes
CSO-CL-2.1: Representation Letter--Type 1 Service Organization Engagement	Word	Yes
CSO-CL-2.2: Representation Letter--Type 2 Service Organization Engagement	Word	Yes
CSO-CL-2.3: Representation Letter--Subservice Organization Representation--Type 2 Engagement Using Inclusive Method for a Subservice Organization	Word	Yes
CSO-CL-3.1: Management Letter Report Drafting Form--Type 1 Service Organization Engagement	Word	Yes
CSO-CL-3.2: Management Letter Report Drafting Form--Type 2 Service Organization 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-PA-0: PRACTICE AIDS	Word	No
CSO-PA-1: Service Organization Report Illustration (SSAE No. 16)--Type 1 Report	Word	No
CSO-PA-2: Service Organization Report Illustration (SSAE No. 16)--Type 2 Report	Word	No
CSO-PA-3: Payroll Processing Service Organization (SSAE No. 16)	Word	No
CSO-PA-3.1: Payroll Processing Service Organization (SSAE No. 16)--Description of the System and Complementary User Entity Controls	Word	Yes
CSO-PA-3.2: Payroll Processing Service Organization (SSAE No. 16)--Control Objectives and Control Activities Matrix	Word	Yes
CSO-PA-4: IT Processing (Claims Processing) Service Organization (SSAE No. 16)	Word	No
CSO-PA-4.1: IT Processing (Claims Processing) Service Organization (SSAE No. 16)--Description of the System and Complementary User Entity Controls	Word	Yes
CSO-PA-4.2: IT Processing (Claims Processing) Service Organization (SSAE No. 16)--Control Objectives and Control Activities Matrix	Word	Yes
CSO-PA-5: IT Processing (Vendor Management) Service Organization (SSAE No. 16)	Word	No
CSO-PA-5.1: IT Processing (Vendor Management) Service Organization (SSAE No. 16)--Description of the System and Complementary User Entity Controls	Word	Yes
CSO-PA-5.2: IT Processing (Vendor Management) Service Organization (SSAE No. 16)--Control Objectives and Control Activities Matrix	Word	Yes
CSO-PA-6: Control Objective Illustrations for Various Types of Service Organizations (SSAE No. 16)	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 (8/11) (20110801) (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: 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-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--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-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 and Aggregation 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 Other Auditor Who Audits the Financial Statements of a Subsidiary, Division, or Branch	Word	Yes
DLR-CL-14.2: Request for Representations from Other Auditor Who Performs Audit Procedures on Certain Elements, Accounts, or Items in Financial Statements	Word	Yes
DLR-CL-14.3: Inquiry of Principal Auditor by Other Auditor	Word	Yes
DLR-CL-14.4: Principal Auditor's Response to Inquiries from Other Auditors	Word	Yes
DLR-CL-14.5: Letter from Principal Auditor 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

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: 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--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 and Aggregation 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

Audits of Employee Benefit Plans (2/11) (20110201) (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--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: Control Activities 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 Loans Payable	Word	Yes
EBP-CX-5.16: 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	Word	No
EBP-CX-13.2: Disclosure Requirements for Financial Statements of Defined Contribution Plans	Word	No
EBP-CX-13.3: Disclosure Requirements for Financial Statements of Health and Welfare Benefit Plans	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 Other Assets, Liabilities, and Operating Expenses	Word	No
EBP-APDB-13A: Other Defined Benefit Plan Audit Procedures for Other Assets, Liabilities, and 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 Participant Loans, Other Assets, Liabilities, and Operating Expenses	Word	No
EBP-APDC-13A: Other Defined Contribution Plan Audit Procedures for Participant Loans, Other Assets, Liabilities, and Operating Expenses	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 Other Assets, Liabilities, and Operating Expenses	Word	No
EBP-APHW-13A: Other Health and Welfare Benefit Plan Audit Procedures for Other Assets, Liabilities, and Operating Expenses	Word	No

Forecasts and Projections (2/11) (20110201) (top)

Template Name	Host	Shareable
APPENDIX 1B: ET Interpretation 101-3 Documentation Form	Word	No
APPENDIX 2A: Engagement Acceptance 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	Word	No
APPENDIX 8E-9: Comparative Presentation--Compiled Historical Financial Statements	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 Projection; Compiled Historical Financial Statements that Omit Substantially All Disclosures Extracted from Previously Reviewed Statements	Word	No
APPENDIX 8E-12: Comparative Presentation--Compiled Schedule of Projected Pretax Income with Comparative Historical Information	Word	No
APPENDIX 8E-13: 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 16C: Sample Engagement Letter	Word	Yes
APPENDIX 17A-1: Case Cover Sheet	Word	Yes
APPENDIX 17A-2: Client Questionnaire	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: Disclosure Checklist for an Entity In or Emerging From a 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 (8/11) (20110801) (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 1B-3: Attestation Reporting Checklist	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 Conformity 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	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: Allowance for Loan Losses and Income Tax Accounts Not Audited (Imposed by Client)	Word	No
APPENDIX 4B-11: Inability to Obtain Audit Evidence Relating to Income Tax Accruals (Imposed by Client)	Word	No
APPENDIX 4B-12: Accounting Records Destroyed by Fire, Flood, or a Natural Disaster	Word	No
APPENDIX 4B-13: 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 Does Not Have Reasonable Justification for a Change in Accounting Principle (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 Involving Accounting Principles (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 6A-1: Modified Report 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: Emphasis of a Matter--Related Party Transactions	Word	No
APPENDIX 7A-3: Emphasis of a Matter--Concentration in Volume of Business Transacted with a Supplier	Word	No
APPENDIX 7A-4: Emphasis of a Matter--Subsequent Events	Word	No
APPENDIX 7A-5: Emphasis of a Matter--Accounting Standard Prior to Its Effective Date	Word	No
APPENDIX 7A-6: Emphasis of a Matter--Uncertainty Other Than a Going Concern Uncertainty	Word	No
APPENDIX 7A-7: Emphasis of a Matter--Correction of an Error Not Involving an Accounting Principle (Report Drafting Illustration)	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--Consistency of Application of Accounting Principles Cannot Be Determined (Report Drafting Illustration)	Word	No
APPENDIX 7A-11: Scope Limitation--Opinion on Balance Sheet, Disclaimer on Other Basic Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 7A-12: Qualified Opinion Because of a Departure from GAAP with an Explanatory Paragraph Because of a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 7A-13: Qualified Opinion Because of a Departure from GAAP with an Explanatory Paragraph Because of a Going Concern Uncertainty	Word	No
APPENDIX 7A-14: Qualified Opinion Because of a Departure from GAAP with an Explanatory Paragraph Because of a Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 7A-15: Report Modified Because of a Going Concern Uncertainty and a Change in Accounting Principle (Report Drafting Illustration)	Word	No
APPENDIX 7A-16: Qualified Opinion Because of a Scope Limitation with an Explanatory Paragraph Because of a Going Concern Uncertainty	Word	No
APPENDIX 7A-17: Qualified Opinion Because of a Departure from GAAP and a Scope Limitation	Word	No
APPENDIX 7A-18: Standard Compilation Report (Report Drafting Illustration)	Word	No
APPENDIX 7A-19: Standard Review Report (Report Drafting Illustration)	Word	No
APPENDIX 7A-20: Financial Statements Prepared in Conformity With International Financial Reporting Standards (IFRS) as Issued by the International Accounting Standards Board (IASB) (Report Drafting Illustration)	Word	No
APPENDIX 7A-21: Financial Statements Prepared in Conformity with Accounting Principles of Another Country--U.S.-style Modified Report (Report Drafting Illustration)	Word	No
APPENDIX 7A-22: Financial Statements Prepared in Conformity with Accounting Principles of Another Country for General Use in the United States--U.S. Standard Report Modified for a Departure from U.S. GAAP (Report Drafting Illustration)	Word	No
APPENDIX 7A-23: Financial Statements of Nonissuer Audited in Accordance with Standards of the PCAOB (Report Drafting Illustration)	Word	No
APPENDIX 7B-1: Accountant's Report on a Review of Interim Financial Information (Report Drafting Illustration)	Word	No
APPENDIX 7B-2: Accountant's Report on a Review of Comparative Interim Financial Information (Report Drafting Illustration)	Word	No
APPENDIX 7B-3: Accountant's Report on a Review of Interim Financial Information--GAAP Measurement Departure (Report Drafting Illustration)	Word	No
APPENDIX 7B-4: Accountant's Report on a Review of Interim Financial Information--GAAP Disclosure Departure (Report Drafting Illustration)	Word	No
APPENDIX 7B-5: Accountant's Report on a Review of Interim Financial Information--Going Concern (Report Drafting Illustration)	Word	No
APPENDIX 7B-6: Accountant's Report on a Review of Interim Financial Information--Reference to Report of Other Accountant	Word	No
APPENDIX 8A-1: Standard Report on Comparative Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 8A-2: Unqualified 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: Unqualified 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: Unqualified Opinion on Prior Year; Opinion Qualified on Current Year for a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 8A-5: Standard Report on Prior Year; Report Modified on Current Year Because of a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 8A-6: Standard Report on Prior Year; Modified Report on Current Year Because of a Going Concern Uncertainty	Word	No
APPENDIX 8A-7: Mdfd. Rept. on Prior Yr. Because of a Going Concern Uncertainty; Mdfd. Report on Crnt. Yr. Because of the Same Uncertainty and Qlfd. for a Departure from Generally Accepted Accntng. Prnpls.	Word	No
APPENDIX 8A-8: Modified Report on Prior Year Because of a Going Concern Uncertainty; Modified Report on Current Year Because of the Same Uncertainty and Qualified for a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 8A-9: Qualified Opinion on Prior Year Because of a Scope Limitation; Unqualified 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; Unqualified 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); Unqualified 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: Unqualified Opinion on Current Year; Updated Opinion on Prior Year Reflecting Correction of a GAAP Departure (Report Drafting Illustration)	Word	No
APPENDIX 8A-16: Unqualified 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' Unqualified 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 Modified 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' Unqualified Opinion (Predecessors' Practice Merged with Successor Auditors')	Word	No
APPENDIX 8B-7: Audited Comparative Financial Statements; Reference to Predecessor Auditors' Unqualified Opinion (Predecessor Auditors Have Ceased Operations)	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: Reissued Compilation Report on Prior-period Financial Statements with a Changed Reference to a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8C-5: Reissued Review Report on 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 with a Changed Reference to a Departure from Generally Accepted Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 8C-7: 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-8: Current Period Reviewed; Prior Period Audited--Reference to Prior-period Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 8C-9: Current Period Compiled; Prior Period Audited--Reference to Prior-period Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 8C-10: Current Period Audited; Prior Period Compiled--Reference to Prior-period Financial Statements Adjusted Retrospectively to Apply Change in Accounting Principle	Word	No
APPENDIX 8C-11: Current Period Audited; Prior Period Reviewed--Reference to Prior-period Financial Statements Adjusted Retrospectively to Apply Change in Accounting Principle	Word	No
APPENDIX 8C-12: Current Period Compiled; Prior Period Audited--Reference to Prior-period Financial Statements Adjusted Retrospectively to Apply Change in Accounting Principle	Word	No
APPENDIX 8C-13: Current Period Reviewed; Prior Period Audited--Reference to Prior-period Financial Statements Adjusted Retrospectively to Apply Change in Accounting Principle	Word	No
APPENDIX 8C-14: Current Period Compiled; Prior Period Compiled from Audited Financial Statements That Did Not Omit Substantially All Disclosures Required by Generally Accepted Accounting Principles (Report Drafting Illustration)	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 Other 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 Other Auditors Have Audited the Financial Statements and Additional Information of a Subsidiary for All Years Presented (Rpt Drafting Illustration)	Word	No
APPENDIX 10A-3: Separate Report on Supp lInformation Presented with Consolidated Fin. Statements When Other 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 Comparative Consolidated Financial Statements When Other Auditors (Predecessor Auditors) Have Audited The Prior-period Financial Statements (Report Drafting Illustration)	Word	No
APPENDIX 10A-5: Report on Comparative Consolidated Financial Statements and Supplementary Information When Other Auditors (Predecessor Auditors) Have Audited the Prior-period Financial Statements and Supplementary Information (Rpt Drafting Illustration)	Word	No
APPENDIX 10A-6: Report on Single-period Consolidated Financial Statements When Other Auditors Have Audited a Subsidiary (Report Drafting Illustration)	Word	No
APPENDIX 10A-7: Report on Consolidated Financial Statements for Comparative Periods When Other Auditors Have Audited a Subsidiary for Only One Period (Report Drafting Illustration)	Word	No
APPENDIX 10A-8: Report on Single-period Consolidated Financial Statements That Include Consolidating Financial Statements Presented as Supplementary Information When Other Auditors Have Audited a Subsidiary (Report Drafting Illustration)	Word	No
APPENDIX 10A-9: Consolidating Financial Statements Presented as Basic Financial Statements--a Material Subsidiary Audited by Other Auditors (Report Drafting Illustration)	Word	No
APPENDIX 10A-10: Consolidating Financial Statements Presented as Basic Financial Statements--an Immaterial Subsidiary Audited by Other Auditors (Report Drafting Illustration)	Word	No
APPENDIX 10A-11: Qualified Report Caused by the Other Auditors' Qualification for a GAAP Departure by a Subsidiary (Report Drafting Illustration)	Word	No
APPENDIX 10A-12: Qualified Report Caused by the Other Auditors' Qualification for a Scope Limitation (Report Drafting Illustration)	Word	No
APPENDIX 10A-13: Modified Report Because the Other Auditor's Report Was Modified for a Going Concern Uncertainty (Report Drafting Illustration)	Word	No
APPENDIX 10A-14: Modified Report Because the Other Auditor's Report Was Modified for a Change in Accounting Principles (Report Drafting Illustration)	Word	No
APPENDIX 10A-15: Principal Auditor's Report When Other 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-16: Qualified Report When Principal Auditors Are Unable to Satisfy Themselves about the Adequacy of the Other Auditors' Audit or Independence (Report Drafting Illustration)	Word	No
APPENDIX 10A-17: Disclaimer of Opinion When Principal Auditors Are Unable to Satisfy Themselves about the Adequacy of the Other Auditors' Audit or Independence (Report Drafting Illustration)	Word	No
APPENDIX 10A-18: Standard Report When the Other Auditors Have Audited the Financial Statements of an Investee Accounted for by the Equity Method (Report Drafting Illustration)	Word	No
APPENDIX 10A-19: Standard Report on Consolidated Financial Statements When Other 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: Unqualified Opinion on Supplementary Information--Separate Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-2: Unqualified Opinion on Supplementary Information--Separate Paragraph of Auditor's Standard Report (Report Drafting Illustration)	Word	No
APPENDIX 11A-3: Unqualified Opinion on Supplementary Information--Separate Paragraph of Auditor's Standard Report When Only One Financial