Audit schedule provided by client in audit

Before we place reliance on audit schedule provided by client in an audit engagement, we are required to ensure the completeness and accuracy of the audit schedule.

In order to address the issue, we need to document the process of how the client prepares the audit schedule, then we perform substantive test on the completeness and accuracy of the audit schedule or test of control on the client prepared the schedule.

We need to document the objective of the audit schedule and what are the information representing as audit work done with samples selected.

A sheet with only name, header, figures, etc is not sufficient.