Audit Manual
Entrance Conference Guidelines
An entrance conference is held to communicate information with all who need to know about the engagement. Attendees should include the engagement team and members of client management responsible for the activity being examined. The meeting should be held during the planning phase of the engagement.
An agenda for the entrance conference should be prepared and sent to the attendees prior to the meeting when possible. The agenda, a summary of the topics discussed at the entrance conference, the date of the meeting, and attendees (name and title) should be documented in the engagement workpapers. The topics of discussion should include the following:
- Planned engagement objectives and scope of work
- Tentative time table of fieldwork and report issuance
- Audit Services team members assigned to the engagement
- Process of communicating throughout the engagement, including the methods, time frames, and individuals who will be responsible for this (designating primary engagement team and client contacts)
- Business conditions and operations of the activity being examined, including recent changes in management or major systems, as applicable
- Audit Services’ procedures for conducting engagements, including how, when, and to whom the engagement results will be communicated, and the internal quality assurance review process.
- Matters of particular interest or concern to the engagement team
- Questions, concerns or any requests from management