The Audit Test Of Details document is a fundamental component of the audit documentation required under German auditing standards and regulations. It is used when performing substantive testing procedures to gather detailed audit evidence about the accuracy, existence, and valuation of account balances, classes of transactions, or disclosures. This document becomes necessary when the audit strategy requires detailed testing of individual items, whether due to identified risks, regulatory requirements, or the nature of the account being audited. The document must comply with German Commercial Code (HGB), Professional Auditor Requirements (WPO), and IDW Auditing Standards, while also aligning with International Standards on Auditing (ISA) as adopted in Germany. It serves as a crucial piece of audit evidence, demonstrating the thoroughness of the examination and supporting the audit opinion.
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1. Test Identification: Details of the audit area, period under review, and specific account or transaction type being tested
2. Test Objectives: Clear statement of what the test aims to verify (completeness, existence, accuracy, valuation, etc.)
3. Risk Assessment: Identification of specific risks related to the area being tested and their assessment
4. Population Details: Description of the total population from which samples are drawn, including size and characteristics
5. Sampling Methodology: Documentation of sample selection method, sample size determination, and statistical/non-statistical approach
6. Testing Procedures: Step-by-step description of the actual testing procedures to be performed
7. Results Documentation: Detailed recording of test results, including exceptions and deviations noted
8. Conclusion: Overall conclusion on the test results and their impact on the audit objective
1. Control Testing Interface: Used when the test of details relates to or depends on internal control testing results
2. Expert Involvement: Required when specialist expertise is needed for certain aspects of testing
3. System-Generated Reports Analysis: Needed when testing relies heavily on system-generated data or reports
4. Related Party Considerations: Include when testing transactions or balances involving related parties
5. Foreign Currency Components: Required when testing involves transactions or balances in multiple currencies
6. Regulatory Compliance Aspects: Include for areas subject to specific regulatory requirements
1. Sample Selection Worksheet: Detailed listing of selected samples including selection criteria and methodology
2. Test Results Matrix: Detailed documentation of testing performed on each sample item
3. Exception Analysis: Detailed analysis of any exceptions noted during testing
4. Supporting Documentation Index: Index of all supporting documents referenced during testing
5. Statistical Analysis: Statistical calculations and projections where applicable
6. Cross-Reference Schedule: Links to related audit procedures and workpapers
7. Follow-up Procedures: Documentation of any required follow-up procedures for exceptions noted
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