Professional Documents
Culture Documents
Historical
background
Records
of
auditing
activity
in
early
Babylonian
PSAs
100-999
Philippine
Standards
on
Auditing
(PSAs)
100-199
Introductory
Matters
120
Framework
of
International
Standards
on
Auditing
200-299
General
Principles
And
Responsibilities
200
Objective
and
General
Principles
Governing
an
Audit
of
Financial
Statements
210
Terms
of
Audit
Engagements
220
Quality
Control
for
Audit
Work
230
Documentation
(ED)
PSAs
240
The
Auditors
Responsibility
to
Consider
Fraud
and
Error
in
an
Audit
of
Financial
Statements
250
Consideration
of
Laws
and
Regulations
in
an
Audit
of
Financial
Statements
260
The
Auditors
Communication
with
Those
Charged
with
Governance
300-499
Risk
Assessment
And
Response
To
Assessed
Risks
300
Planning
310
Knowledge
of
the
Business
315
Understanding
the
Entity
and
Its
Environment
and
Assessing
the
Risks
of
Material
Misstatement
320
Materiality
in
the
Identication
and
Evaluation
of
Misstatements
330
The
Auditors
Procedures
in
Response
to
Assessed
Risks
PSAs
400
Risk
Assessments
and
Internal
Control
401
Auditing
in
a
Computer
Information
Systems
Environment
402
Audit
Considerations
Relating
to
Entities
Using
Service
Organizations
500-599
Audit
Evidence
500
Audit
Evidence
500R
Audit
Evidence
501
Audit
EvidenceAdditional
Considerations
for
Specic
Items
505
External
Conrmations
PSAs
510
Initial
EngagementsOpening
Balances
520
Analytical
Procedures
530
Audit
Sampling
and
Other
Selective
Testing
Procedures
540
Auditing
Accounting
Estimates
and
Related
Disclosures
(Other
than
Those
Involving
Fair
Value
Measurements
and
Disclosures)
545
Auditing
Fair
Value
Measurements
and
Disclosures
550
Related
Parties
560
Subsequent
Events
570
Going
Concern
580
Management
Representations
PSAs
(PSREs)
2400
Engagements
to
Review
Financial
Statements
(Previously
PSA
910)
2410
Review
of
Interim
Financial
Information
Performed
by
the
Independent
Auditor
of
the
Entity
3000-3699
Philippine
Standards
on
Assurance
Engagements
(PSAEs)
3000
Assurance
Engagements
(Previously
PSAE
100)
3000R
Assurance
Engagements
Other
Than
Audits
or
Reviews
of
Historical
Financial
Information
3400
The
Examination
of
Prospective
Financial
Information
(Previously
PSA
810)
4000-4699
Philippine
Standards
on
Related
Services
(PSRSs)
4400
Engagements
to
Perform
Agreed-upon
Procedures
Regarding
Financial
Information
(Previously
PSA
920)
4410
Engagements
to
Compile
Financial
Information
(Previously
PSA
930)
Audit Deni5on
TYPES OF AUDIT
Operational
Audit
A
study
of
a
specic
unit
of
an
organization
for
the
purpose
of
measuring
its
performance.
Compliance
Audit
A
review
of
an
organizations
procedures
and
nancial
records
performed
to
determine
whether
the
organization
is
following
specic
procedures,
rules,
or
regulations
set
out
by
some
higher
authority.
Types
of
Auditors
Internal
auditors
are
employed
by
individual
Planning
Fieldwork
Audit
Report
Audit
Follow
Up
AUDIT
PROCESS
Planning
Fieldwork
Audit Report
Announcement
Letter
Transaction
Testing
Initial Meeting
Preliminary
Survey
Internal
Control
Review
Audit
Program
Audit
Summary
Working
Papers
Audit Follow-Up
Formal
Draft
Final
Report
Client
Response
Client
Comments
Follow-up
Report
Audit
Annual
Report
to
the
Board
Audit
Planning
The
audit
process
is
similar
for
most
engagements
Planning
During
the
planning
portion
of
the
audit,
the
auditor
Management
Asser5ons
and
Audit
Objec5ves
The
audit
starts
with
the
nancial
statements
Management
asser5ons
Management
assertions
are
implied
or
expressed
representations
by
management
about
classes
of
transactions
and
related
accounts
in
the
nancial
statements.
An
example
of
a
management
assertion
is
that
the
companys
nancial
statements
are
prepared
based
on
international
nancial
reporting
standards.
exist.
Rights and obligations:- An entity holds or
controls the rights to assets, and liabilities are the
obligations of the entity.
CompletenessAll assets, liabilities and equity
interests that should have been recorded have
been recorded
Valuation and allocation Assets, liabilities, and
equity interests are included in the financial
statements at appropriate amounts and any
resulting valuation or allocation adjustments are
appropriately recorded.
Phase 1: Planning
Stages in Planning of Audit
1. Engagement
(by Audit Executive) should do the following: Conduct team first meeting
Document preparations for audit
Set engagement objectives (audit objective)
Determine the scope of audit.
9/6/14
30
Phase 1: Planning
2.
Conduct
in
oce
review
9/6/14
32
Phase 1: Planning.
3.
Contact
and
meeting
client
request
etc.)
General
audit
objective
Names
of
audit
team
and
team
leader
Ocial
contacts
of
team
leader
Time
and
location
of
entrance.
9/6/14
33
Phase 1: Planning.
4.
Entrance
Conference
the
client
Points
to
be
discussed
in
entrance
meeting
9/6/14
34
Entrance Conference
How
audit
ndings
will
be
handled
(resolution
of
minor
ndings;
agreement
on
the
action
plan
to
implement
the
audit
recommendations
etc.)
Collective
review
of
draft
report.
Method
of
distribution
of
nal
audit
report.
Identication
of
areas
of
special
concern
by
client
(Note:
Do
not
get
involved
in
functional
or
operational
activities
of
the
client).
Working
hours,
access
to
records,
available
work
area,
clients
work
deadline
requirements
(i.e.
Auditor
should
t
into
the
clients
oce
routine
with
minimal
disruption
to
client).
Arrange
for
tour
of
the
facility
for
familiarization.
Arrangement
for
auditors
to
meet
other
personnel
who
will
be
working
with
during
audit.
35
Phase 1: Planning.
5.
Preliminary
survey
Note:
i)
No
eldwork
should
be
started
unless
preliminary
survey
has
been
conducted.
Survey
work
may
be
more
extensive
for
activities
that
are
audited
for
the
rst
time
than
for
areas
that
were
audited
previously.
9/6/14
36
Preliminary survey
37
Phases of Preliminary
Survey..
ii) Identification of
potential areas for
improvement
Identifying areas for audit emphasis (risk area). These
include:
9/6/14
38
Phases of Preliminary
Survey..
9/6/14
39
Announcement
Letter:
The
client
is
informed
of
the
audit
through
an
announcement
or
engagement
letter
from
the
Internal
Audit
Director.
Initial
Meeting:
the
client
describes
the
unit
or
Preliminary
Survey:
In
this
phase
the
auditor
Internal
Control
Review:
The
auditor
will
review
Audit
Program
Preparation
of
the
audit
program
concludes
the
9/6/14
43
to be taken by auditor.
Provide precise instruction to obtain precise audit
information.
Provide for more focused audit hence serve time for
audit engagement.
As a bases of or duty/assignment to audit assistants.
Help the supervisor to monitor the audit
Provide summary of work to be done.
9/6/14
44
communication.
Determine and evaluate whether internal controls are
operating properly and in manner described by
management.
9/6/14
45
Evidence
Defn: Refers to all matters that supports a point/
position assumed by auditor
Qualities of an evidence
Evidence must be: Suffient ie. Adequate and convincing.
Competent ie. Reliable and best attainable.
Relevant ie. Supporting the observations and
46
Evidence.
Types of evidence
Physical - direct inspection/observation documented
as memoranda, charts, maps, photographs etc.
Documentary - created information eg. Accounting
records, invoices, letters contracts etc.
Testimonial - responses to inquires interview (needs
to be confirmed).
Analytical - analysis or verification of information
computations, comparisons of operations; standards,
law/regulations, and evaluation of physical or
documentary information.
9/6/14
47
48
9/6/14
49
Eviden5al
MaMer
Evidential
matter
supporting
nancial
statements
consists
of:
Underlying
accounting
data
Corroborating
evidence
(supporting
information)
Eviden5al
MaMer
Appropriate
Sucient
Reliable
Amount of evidence
Relevant
Professional judgment
Appropriate
Evidence
Relevant
Satises
audit
objective
Timely
Reliability
is
inuenced
by:
Independence
of
source
How
the
evidence
is
obtained
Condition
of
internal
control
Audit Workflow
55
Audit
Methodology
Audit
Work
Flow
P
R
E
L
I
M
I
N
A
R
Y
F
I
N
A
L
Planning and
Risk
Assessment
Evaluation of
Controls
Anticipation
and Resolution
of Audit Issues
Perform
Substantive Test
General Audit
Procedures
Control
Evalua6on
Test
of
the
design
and
opera5ng
eec5veness
of
control
Nature
of
test
of
control
Timing
of
test
of
control
Extent
of
test
of
control
Substan6ve
Procedures
Test
of
Details
Analy5cal
Review
Procedures
Other
Substan5ve
Procedures
Fraud
Going
concern
assessment
Subsequent
events
Laws
and
regula5ons
Li5ga5ons
and
claims
Related
par5es
Bank
Statement
Bank
Confirmation
Post Year-End
Bank
Statement
Cash Book
Post Year-End
Bank
Statement
Cash Book
General
Ledger
Inventories
Observe
the
taking
of
physical
inventories
If
signicant,
conrm
inventories
held
by
others
at
the
physical
inventory
date
Review
the
reconciliation
of
physical
inventory
compilation
with
the
GL
account
and
records
Perform
roll-forward
procedures,
as
necessary
Perform
cut
o
procedures
Perform
valuation
and
NRV
testing
from
client.
Review
the
physical
inventory
work
program
Attend
physical
inventory:
Plant
tour
Test
counts
QUANTITY
UNIT COST
TOTAL COST
UC
TC
Countsheet
Location
Description
Qty
X1
Cheddar Cheese
600
X2
Cream Cheese
400
X3
Cheddar Cheese
300
(completeness)
Qty
Inventory by
Location Report
Location
Description
Total
Cost
Cost
24,000,000
Qty
Cheddar Cheese
600
X3
Cheddar Cheese
300
6000
Cream Cheese
Unit
_________
X1
X2
Priced Out
Inventory Listing
400
(accuracy)
G/L
capitalized
leases
Examine
invoices,
authorizations,
leases
and
other
data
for
additions
and
disposals
Review
and
examine
support
for
rentals
under
operating
leases
Test
reasonableness
of
depreciation,
depletion
and
amortization
Assess
possible
indications
of
impairment
Revenue
Perform
analytical
review
procedures
Inquire
of
sales
and
marketing
personnel
for
any
unusual
transactions,
or
similar
items
Review
of
the
terms
of
sales
agreements
(i.e.
returns,
sales
incentives)
Identify
unusual
items
Other
Income
Review
contents
of
miscellaneous
income
and
identify
unusual
transactions
Test
interest
and
dividend
income
Determine
that
the
changes
in
the
value
of
investments
is
properly
recorded
opinion
Aids
us
in
the
conduct
and
supervision
of
the
engagement
Facilitates
communication
We
Document
What
we
did
What
we
found
Where
we
found
it
What
we
concluded
GOAL
OF
DOCUMENTATION
Quality
and
Eciency
Volume
PSA
230
The auditor should prepare the audit documentation so as to enable an
experienced auditor, having no previous connection with the audit, to
understand:
(a) The nature, timing, and extent of the audit procedures performed to
comply with PSAs and applicable legal and regulatory
requirements;
(b) The results of the audit procedures and the audit evidence obtained;
and
(c) Significant matters arising during the audit and the conclusions
reached
thereon.
Audit Files
Permanent
File
Brings
together
all
the
materials
which
may
continue
areas.
May
serve
as
a
vehicle
to
communicate
time
expectations
Includes
client
procedures
Incorporates
any
general
notes
Documents
results
of
work
done
Reinforces
what
work
to
do
and
how
to
do
it
explanatory
notes)
Conclusions
Working
Trial
Balance
Assets
Lead
Schedules
Cash
LEAD
SCHEDULES
&
SUBSTANTI
VE
TEST
Detail
Schedules &
Memoranda
Liabilities &
Shareholders
Statement
Accounts
Payable
Sales
(Assets)
(CASH)
(Notes
Payable)
(Selling,
General &
Admin Costs)
(Accounts
Receivable)
M
(Accruals)
L
(Accounts
Payable)
(Inventory)
(PPE)
D
(Prepaid)
V
U
(Sales)
(Cost of
Sales)
L
(Accounts Payable
Lead Schedule)
L1
(Reconciliation of
Payables Listing to
General Ledger)
L2
(Listings of Trade
Payables)
L3.1
(Agreed
Replies)
L3
(Trade Payables
Circularization
Control)
L3.2
(Disagreed
Replies)
L3.3
(Nonreply
Work)
Cross-Referencing
Two-types
of
cross-referencing:
Internal
External
Cross-referencing
should
be
in
red
pencil
Tick
marks
Symbols
used
to
refer
to
an
explanation
of
work
completed
Explain
that
work
was
done
in
a
specic
way
Eliminate
the
need
to
write
repetitive
explanations
Normally
include
description
of
evidence
examined,
ndings
and
results
and
unusual
items
noted
and
how
they
were
resolved.
Tick
marks
!
-
agrees
with
support
document
C
-
conrmed
-
all
formula
and
calculations
have
been
tested
i
-
immaterial
balance,
accept
as
reasonable,
NFA
PY
-
agrees
to
prior
period
working
papers
TB
-
agrees
to
trial
balance
GL
-
agrees
to
general
ledger
-
discussed
with
client
payments:
Note
1
Reviewed
cash
payments
book
and
all
bank
statements
until
Feb
15,
last
eldwork
day.
One
omission
noted.
A
payment
on
Jan
8
to
Tokyo
oce
was
not
accrued.
This
is
the
subject
of
an
Audit
Dierence.
No
other
above
sdcope
omissions.
LeMered
Explana5ons
Document
and
explain
exceptions
and
unusual
items
Can
be
documented
in
the
workprogram
or
workpaper
Should
be
in
red
pencil
Types
of
Conclusions
1
Conclusions
on
the
nancial
statements
taken
as
a
whole
Explicit
conclusions
dealing
with
fraud
and
going
concern
Conclusions
on
passed
adjustments
and
reclassications
Conclusions
on
resolution
of
signicant
audit
issues
Audit
Dierence
A
dierence
between
the
amount,
classication,
or
Outline
v Purposes
and
Uses
of
Working
Papers
v Working
Papers
Includes
v Permanent
File
Index
v Current
File
Index
v
Audit
Documentation
v Matters
Aecting
the
Form
&
Content
of
Working
Papers
v Types
of
Audit
Evidence
10
9
9/6/14
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9/6/14
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9/6/14
112
9/6/14
113
9/6/14
Articles
of
Incorporation
By-Laws
Minutes
or
Resolution
of
Continuing
Interest
114
V.
9/6/14
115
III.
9/6/14
116
IV.
9/6/14
117
9/6/14
118
119
9/6/14
120
PSA
210
ON
AUDIT
DOCUMENTATION
Section
2.
The
auditor
should
document
matters
which
are
important
in
providing
evidence
to
support
the
audit
opinion
and
evidence
that
the
audit
was
carried
out
in
accordance
with
Philippine
Standards
on
Auditing.
Section
5.
The
auditor
should
prepare
working
papers
which
are
suciently
complete
and
detailed
to
provide
an
overall
understanding
of
the
audit.
9/6/14
121
122
9/6/14
123
PHYSICAL
EXAMINATION
Description
Of
General
Auditing
Procedures
9/6/14
124
THIRD-PARTY
STATEMENTS
OR
CONFIRMATIONS
OBTAINING
CONFIRMATION
DIRECTLY
OR
DETAILS
OF
ACCOUNT
BALANCES
- To
verify
validity
and
accuracy
of
balances
and
other
information
with
outside
parties.
9/6/14
125
9/6/14
126
AUTHORITATIVE
DOCUMENTATION
EXAMINING
(OR
VOUCHING)
PAID
CHECKS,
VENDORS
PRUCHASE
ORDERS,
RECEIVING
REPORTS,
TITLES,
CONTRACTS
AND
OTHER
DOCUMENTARY
MATERIALS.
-
To
verify
the
validity
and
propriety
of
accounting
treatment
of
transactions
and
account
balances
and
compliance
with
internal
controls.
9/6/14
127
OBSERVATION
OBSERVING
THE
TAKING
OF
PHYSICAL
INVENTORIES
BY
CLIENT
PERSONNEL
OR
THE
ACTUAL
OPERATION
OF
INTERNAL
CONTROL
-
To
determine
compliance
with
prescribed
procedures.
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128
CLERICAL
ACCURACY
RECHECKING
CLERICAL
DETERMINATION
BY
CLIENT
-
To
verify
the
accuracy
of
computations
and
transfers
of
information
made
by
client.
9/6/14
129
9/6/14
130
Working Paper
Organization Chart
Continuing
Audit
File
Current
Working
Paper
File
Evidential
Matter
(Test
of
Controls)
Risk
Assessment
&
Planning
Job
Administration
Work
Of
Others
Lead
Schedules
&
Substantive
Work
Financial
Reporting
Transaction
Processing
Cycles
Transaction
Processing
Cycles
Financial
Reporting
Account
Level
Evidential
Matter
(Substantive
Testing)
Working
Trial
Balances
Lead
Schedules
and
Lead
Substantive
Work
Schedules
Detail
Schedules
and
Memoranda
Assets
Liabilities
&
Equity
Prot
&
Loss
Indexing
If
there
are
two
or
more
pages
comprising
a
given
schedule,
the
pages
are
marked
to
indicate
both
the
particular
page
and
the
number
of
total
pages
(see
B-5
above).
Detailed
work
of
an
account
balance
could
be
supported
by
several
tiers
of
supporting
schedules
using
fractional
indexing
(see
B-9
above)
Examples
ANAK
NG
JUETENG,
INC.
Analysis
of
Reserved
for
Doubtful
Accounts
Audit:
12-31-04
2003
2004
_
Balance
Beginning
of
Year
P130,089
1
P151,691
Write-os
(
71,087)
(
2
62,439)
Provision
92,689
83,994_
Balance
End
of
Year
1
P151,691
P173,246
=========
=========
B
B
DETAIL
OF
CURRENT
WRITE-OFF
Date
Customer
Amount
_
4-21-04
Lion
King
P
25,081
4-29-04
Jose
Pedal
5,377
5-18-04
Atty.
Ong
17,341
5-20-04
Sec.
Bunye
Original
10,093
Various
amounts
under
P1,000
4,547_
2004
Write-Os
2
P
62,439
==========
Examined
write-o
form
approved
by
the
controller
noting
agreement
of
date,
customer
and
amount
all
write-os
over
P1,000.
Accumulated
write-os
under
P1,000
from
detail
maintained
by
the
credit
manager
noting
agreement.
Traced
to
Prior
Year
Audit
Working
Papers
noting
agreement.
Footed
by
QCB
&
Co.
and
agrees.
B-9
PBC
Examples
ANAK
NG
JUETENG,
INC.
List
of
Outstanding
Checks
Audit:
12-31-04
Amount
_
P
991.90
15,000.00
2,001.03
12,576.13
2,790.29
1,745.75
8,941.86
49,810.73
15,439.75
4,989.51
5,533.64
P122,410.43
==========
A-4
PBC
NOTE
1>
Reviewed
the
list
of
outstanding
checks
noting
no
unusual
or
signicant
items
except
for
&
A
aBs
discussed
below.
B
P25,962.90
=========
PAJE <1>
Cash
Accounts
Payable
P25,962.90
P25,962.90
Exit Meeting
This
is
the
meeting
between
audit
team
and
the
client
135
9/6/14
136
Phase 3: Reporting
This
refers
to
the
communication
between
the
Auditor
137
AUDIT REPORT
.
Act.
Hrs.
C.
Est.
Hrs.
B.
W/P
No.
Add the revised Corrective Action Plan to the Draft Report to prepare the Final Report.
Submit report for review & clear review notes.
Distribute the final report.
_____69_____Total Hours:
Discussion
Dra=
the
auditor
drafts
the
At
the
conclusion
of
eldwork,
Exit
Conference
Internal
Audit
meets
with
the
unit's
management
Exit
Conference
Is
an
opportunity
for
the
auditor,
department
management,
process
owners,
and
other
to
review
and
validate
audit
outcomes.
The
Exit
Conference
should
accomplish
the
following:
1)
Present
observations
and
determine
if
the
current
operating
context
might
aect
past
transactions.
2)
Conrm
facts,
observations,
and
conclusions,
e.g.,
that
the
ndings
are
accurate.
3)
Validate
the
cause
leading
to
ndings
and
present
recommendations.
4)
Estimate
the
eect
of
the
ndings
on
operations
or
its
risk
management.
5)
Solicit
draft
management
comments
on
the
audit
ndings
and
determine
if
alternative
recommendations
adequately
eliminate
the
cause
of
ndings.
6)
Dene
the
timeline
for
issuing
the
nal
audit
report
and
implementing
recommendations.
Audit
Finding
Audit
Findings
Action Plan
Exit
Conference
This
section
of
the
report
summarizes
the
pertinent
information
regarding
the
Audit
Exit
Conference.
It
includes:
The
date
the
conference
was
held.
List
Observations:
The
lead
auditor
should
present
observations,
taking
into
account
their
perceived
signicance
and
identifying
key
non-conformance
areas.
Key
Non-conformances:
The
lead
auditor
should
present
the
audit
teams
conclusions
.
JOSE
Formal
Dra=
The
auditor
then
prepares
a
formal
draft,
taking
into
AUDIT REPORT
148
The standard audit report should have the following key sections
Executive Summary: showing all aspects of the report but in a
nutshell. It should be able to give the snapshot of the whole report,
but it should not too much summarized to lose the meaning.
Introduction: Show the background information on area under
the audit, establishment, objective, function etc. (The mandate of
the internal audit in auditing such area).
Objectives: Show the audit focus, expected output (what it will
achieves (could generals and specific ones).
Scope of Audit: description of auditable areas, timing (period
covered and when the audit conducted).
Compliance statement: describe that the audit activity was
conducted In accordance with professional practice of auditing
standards (whether local, international or both).
9/6/14
149
overall implications).
Should focus on audit objectives and any qualifications.
Can also focus on clients accomplishment in relation to previous findings, compliance and
achievements of operations (Here the auditor can show the noted strengths of the client).
9/6/14
150
9/6/14
151
9/6/14
152
Spelling
and
Grammar
Check
Performed
by:
______PABLO____________________
Quality
Assurance
Review
(QAR)
Performed
by:
______VILMARI__________________
Approval
of
nal
draft
with
responses
Director
of
Audits:
___AMANDA_________________
Engagement
Manager:
___JOSE
____________________
Check
all
reports
(original
and
all
copies).
Verify
the
following:
1.
They
contain
all
pages,
in
the
appropriate
order
__________
2
All
copies
are
straight
and
legible;
and
__________
3.
The
signature
page
has
been
signed.
__________
Report Distribution*:
President
Client
Management
Chief
Business
Ocer
Director
of
Internal
Audit
Chancellor
Vice
Chancellor
for
Academic
Aairs
Executive
Vice
Chancellor
for
Health
Aairs
Executive
Vice
Chancellor
for
Business
Aairs
Institution
Compliance
Ocer
Others
(list)
Reading
File
(unbound
hard
copy
stamped
and
placed
in
Reading
File)
Unbound
hard
copy
provided
to
Oce
Associate
*
As
determined
by
type
of
audit
and
institution
where
engagement
is
conducted
(Academic,
Medical,
or
System
Administration).
Compliance
Ocer
should
be
included
in
report
distribution
if
engagement
involves
a
compliance
issue.
Engagement
Distribution
Timeline:
Last
Day
of
Fieldwork
(MM/DD/YYYY)
_____________
Report
Issuance
Date
_____________
Days
between
Last
Day
of
Fieldwork
and
Report
Issuance.
_____________
Final
Report
A`er
audited
management
has
been
given
an
Independent
Auditors'
Report
Client
Response
to
respond
to
the
audit
The
client
has
the
opportunity
Client
Comments
Audit's
self-evaluation
Finally,
as
part
of
Internal
Audit
Follow
up
Depending
on
the
nature
of
the
audit
or
the
audit
Audit
Approximately
one
year
of
the
nal
report,
Internal
Audit
will
perform
a
follow-up
review
to
verify
the
resolution
of
the
report
ndings.
FOLLOW
UP
REVIEW
FOLLOW
UP
REPORT
AUDIT
ANNUAL
REPORT
TO
THE
BOARD
Followed
up
review
The
actions
taken
to
resolve
the
audit
report
ndings
Followed
up
Report
To
resolve
the
original
report
ndings.
Unresolved
ndings
will
include
a
brief
description
of