Appendix A lists audit procedures that the auditor must undertake to ensure that the board has a formal schedule of matters specifically reserved to it. For each audit procedure:

A. List the source of the evidence;

B. Describe how the evidence will be examined

(a) by whom and

(b) using what type of evidence gathering technique (inquiry, inspection, confirmation, etc.);

C. Give an example of the notation in the audit work papers; and D. Describe the alternative procedures to be undertaken if a problem arises.