FieldworkDuring the fieldwork phase of an audit, UAS identifies, analyzes, and records sufficient information to achieve the engagement's objectives.
Methods used by UAS to obtain specific information from departments include the use of questionnaires, examination of accounting and other records, interviews, and flowcharting.
During the course of certain audits, testing performed during the fieldwork phase of the audit can cause UAS to revise the scope, timing, or overall objective of an audit. For this reason, management and other identified points of contact will be kept informed as to the progress of the fieldwork and audit issues, if any.
Should a revision of scope, timing, or objective need to take place, UAS will conduct a meeting with management to advise all involved parties of the applicable changes.