Audit Approach – Zonal Office Auditor:
1. Zonal office Auditor must verify the accuracy of the data uploaded by the Regional office into the system.
2. Auditor on sample basis must also verify the completeness of the data
3. Auditor should obtain reasonable assurance and sufficient appropriate audit evidence of the adjustments made if any at the Zonal office level.
4. Auditor should also check the arithmetic accuracy of the number of financial statements to be verified at Zonal office level.