Financial Management and Analysis of Projects - Knowledge Management - Audit Report Questionnaire

Table of Contents

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Foreword

1. Introduction to the Guidelines

2. User Instructions

3. Preparing and Appraising Investment Project

4. Financial Management of Executing Agencies

5. Reporting and Auditing

6. Financial Institutions

7. Knowledge Management

7.1. Useful Websites

7.2. Operations Manual (OM)

7.3. Project Administration Instructions (PAIs)

7.4. International Standards

7.5. International Accounting and Auditing Architecture

7.6. Financial Review Checklist for RRPs

7.7. Appraisal Checklist: Nonrevenue-Earning Project

7.8. Appraisal Checklist: Revenue-Earning Project

7.9. Appraisal Checklist: Private Sector Project

7.10. Appraisal Checklist: Financial Institution

7.11. Undertaking Sensitivity and Risk Analyses

7.12. Model Operating Covenants

7.13. Model Capital Structure Covenants

7.14. Model Liquidity Covenants

7.15. Commonly Used Ratios

7.16. Model Financial Statements: Service Organization

7.17. Model Financial Statements: Manufacturing Organization

7.18. Model Terms of Reference for an Auditor

7.19. Audit Report Questionnaire

7.19.1. Using the Audit Report Questionnaire

7.19.2. Authenticity, Form, and Timeliness

7.19.3. Audit Opinion

7.19.4. Matters Addressed

7.19.5. Auditor's Opinion and Report

7.19.6. Conclusion and Further Action (if any)

Addendum

Financial Management and Analysis of Projects : 7. Knowledge Management : 7.19. Audit Report Questionnaire

7.19.6. Conclusion and Further Action (if any)

		Remarks
(1)	Have the audit findings/recommendations of previous years been resolved satisfactorily by the EA (Please list separately all outstanding audit findings and recommendations as of the end of the previous year, and indicate on each finding whether or not it has been resolved by the EA during the current review period).
(2)	Have you reviewed the questions marked as "No" in the checklist filled out by the external auditors? If so, are there any material aspects that need to be pursued further?
(3)	Indicate conclusion reached by reviewer
(4)	Indicate any follow-up action needed immediately or during the next mission.

_______________		________________		_______________
Prepared by:		Endorsed by:		Approved by:

Note:

In the case of revenue-earning EAs, the Project Officer will continue to make use of the financial statement in the manner currently used, which may include computations of ratios. The above questionnaire is meant to serve as a guide for regional divisions. It may be modified to suit specific needs.

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7.19.5. Auditor's Opinion and Report

Addendum

Catalog

7.19.6. Conclusion and Further Action (if any)