Technical Manuals > Specialist Assigments >

The FSA (MGI) specialist assignment manual is designed to supplement the auditor’s standard ‘true and fair’ audit documentation as required.  It also contains supplementary documentation for audit exempt assignments.

The manual consists of six main parts:

• The guidance notes provide a useful framework to the mortgage and general insurance intermediary sector.  They include the key aspects of the auditing and reporting requirements for such businesses.
  
  
• Example audit and audit exempt engagement letters for a limited company intermediary are included, along with supplementary example management representation letter points.
  
  
• An example auditors’ report is included for use where a client money audit is required.
  
  
• Permanent file checklists are included to help ensure that permanent files contain adequate specialist information.
  
  
• The detailed programmes incorporate planning, fieldwork and completion documentation for client money audits, along with other fieldwork programmes to assist statutory auditors in complying with ISA+ 250 regarding the regulatory aspects of the audit.  Supplementary work programmes for audit exempt assignments are also included.
  
  
• Creator enables you to produce client-specific current and permanent file documentation.

The manual costs £195 (£145*).

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