Prepare an audit plan Go through ST , and do it accordingly Give intro about risk assessment procedure Other audit procedures Ex: Cash and how you will control them. 1. Physical verification 2. Surprise visit reference with

Example is given below

CELINE FOOD AND BEVERAGES AUDIT PLAN AUDIT PLAN 2021-22 FSA116-1 Purpose: To evaluate the effectiveness of the financial statements and test the safety standards and systems implemented. Audit Scope: Prerequisite programs Financial reporting standards Financial ratio analysis . Food safety systems and hazard management plans Objective: To identify material misstatements within financial statements and determine the readiness of the company's financial statements. Audit Team: 1. Mr. Jose Thomas - Lead Auditor 2. Mr. Roshan George - Auditor 3. Mr. Jain Philip - Auditor 4. Mrs. Rose Maria - Auditor 5. Mr. Jaison Joseph - Auditor Trainee AGENDA Time 8am - 9am Auditor Audit Team Area in Focus All Activity General Meeting with all department managers Prerequisite programs 9am - 11am Mr. Roshan George Mrs. Rose Maria Audit team Food Safety and Development Manufacturing Break 11am - 11.15am 11.30am - 1pm Accounting Evaluation of financial reporting standards Analysing financial statements Mr. Jose Thomas Mr. Jain Philip Mr. Jaison Joseph Mr. Jose Thomas Mr. Jain Philip Mr. Jaison Joseph 1pm - 2pm Accounting T 1 | Page CELINE FOOD AND BEVERAGES AUDIT PLAN 2pm - 3pm Food Safety and Development Analysing food safety procedures and hazard management Audit Report Preparation Closing Meeting Mr. Roshan George Mrs. Rose Maria Mr. Jaison Joseph Audit Team 3pm - 4pm 4pm - 5pm Audit Team All AUDIT PROCEDURES Step Audit Procedure Perf'd/Approve d by 1. Obtain adequate background information on the audit area such as: General ledger accounts Audit reports from other external audits Productivity and performance measurement reports Financial reports/statements Policies and procedures List of laws and regulations 2. Review accounting policies and procedures 3. Examine productivity and performance measures for trends to assist in the developing audit scope. 4. Review financial reports/statements for unusual trends fluctuations and determine whether material misstatements are present or not. Examine food safety measures and hazard management system to determine if any loopholes is present. . 5. 21 Page CELINE FOOD AND BEVERAGES AUDIT PLAN AUDIT PLAN 2021-22 FSA116-1 Purpose: To evaluate the effectiveness of the financial statements and test the safety standards and systems implemented. Audit Scope: Prerequisite programs Financial reporting standards Financial ratio analysis . Food safety systems and hazard management plans Objective: To identify material misstatements within financial statements and determine the readiness of the company's financial statements. Audit Team: 1. Mr. Jose Thomas - Lead Auditor 2. Mr. Roshan George - Auditor 3. Mr. Jain Philip - Auditor 4. Mrs. Rose Maria - Auditor 5. Mr. Jaison Joseph - Auditor Trainee AGENDA Time 8am - 9am Auditor Audit Team Area in Focus All Activity General Meeting with all department managers Prerequisite programs 9am - 11am Mr. Roshan George Mrs. Rose Maria Audit team Food Safety and Development Manufacturing Break 11am - 11.15am 11.30am - 1pm Accounting Evaluation of financial reporting standards Analysing financial statements Mr. Jose Thomas Mr. Jain Philip Mr. Jaison Joseph Mr. Jose Thomas Mr. Jain Philip Mr. Jaison Joseph 1pm - 2pm Accounting T 1 | Page CELINE FOOD AND BEVERAGES AUDIT PLAN 2pm - 3pm Food Safety and Development Analysing food safety procedures and hazard management Audit Report Preparation Closing Meeting Mr. Roshan George Mrs. Rose Maria Mr. Jaison Joseph Audit Team 3pm - 4pm 4pm - 5pm Audit Team All AUDIT PROCEDURES Step Audit Procedure Perf'd/Approve d by 1. Obtain adequate background information on the audit area such as: General ledger accounts Audit reports from other external audits Productivity and performance measurement reports Financial reports/statements Policies and procedures List of laws and regulations 2. Review accounting policies and procedures 3. Examine productivity and performance measures for trends to assist in the developing audit scope. 4. Review financial reports/statements for unusual trends fluctuations and determine whether material misstatements are present or not. Examine food safety measures and hazard management system to determine if any loopholes is present. . 5. 21 Page