Part B - General Control

S.No.

Questions Yes No N. A.(State

Reasons)1

14. Does the practice unit have any laid downpolicies and procedures relating toindependence? If yes, enclose a copythereof.

15. Are the practice unit's policies andprocedures relating to independencecommunicated to all personnel:

At the time of joining?

Subsequently on periodical basis?

16. Has the practice unit designated anindividual who is responsible forproviding guidance and to resolve issueson independence policies?

17. Does the practice unit monitor compliancewith policies and procedures relating toindependence by way of sending theMemorandum of inquiry or receivingwritten representation or by any othermethod from personnel on regular basis?

Maintenance of Professional Skills and Standards18. Has the practice unit established

guidelines and requirements forcontinuing professional education?

1 Please attach additional sheet(s), if necessary.

Independence

19. Does the practice unit have any in-housemechanism for continuing professionaleducation?

20. Does the practice unit monitor thecontinuing professional education by wayof maintaining records thereof?

Outside Consultation

21. Does the practice unit provide access toreference libraries and other authoritativesources by way of:

Providing with copies of Technicalmaterial issued by the institute,from time to time, therebyensuring that they are made awareof changes taking place inAccounting and AuditingStandards?

Consulting firms and/orindividuals?

22. Does the practice unit ensure availabilityof expertise and/or experiencedindividuals for consultation with theconsent of the auditee by way of:

Maintenance of records of outsideconsultation or consultation withinthe firm?

Documenting the procedure forresolution of differences ofopinion related to accounting andauditing problems associated withan audit engagement?

Staff Supervision And Development23. Are there any introductory procedures

established for new employees like:

Orientation to the practice unit andthe profession?

Discussion of office proceduresincluding:

a. Distribution of technicalmaterial;

b. Requirements of the ICAI;

c. Continuing ProfessionalEducation; and

d. Independence.

24. Is there a system for scheduling andstaffing for carrying out an engagement?

25. Does the practice unit maintain staff fileshaving the necessary informationincluding:

Details of training programmesundergone during employment?

Periodic developments?

Office Administration

26. Whether the skill and competence ofassistants are considered beforeassignment of attestation engagement?

27. Whether the progress of the attestationservices is monitored by the serviceincharge?

28. Is the work performed by each assistantreviewed by the engagement incharge andwherever necessary, guidance is providedto assistants?