DAVE’S DATING SERVICE LOPEZ & RYAN, LLP
Audit Plan
1. Obtain client database records to test entry errors, misrepresentation errors, and fictitious
listing errors.
a. Review client database records to ensure average age, average income, and
percentage of persons with advanced degrees are available to test.
b. Randomly select a sample of 30 clients from the database using the sample
function in the Data Analysis Toolpak of Microsoft Excel.
2. Entry Errors – Test of Accuracy
a. Gather the New Client Information Sheets for the sample of 30 clients to match
against their database records.
b. Compare the 30 database records to the New Client Information Sheets that were
obtained.
c. Confirm that the data from the New Client Information Sheets was properly
entered into the database for each of the three assertions (age, income, and
advanced degree).
3. Misrepresentation Error – Test of Accuracy
a. Obtain background checks from Secure Inc. for the sample of 30 clients taken
from the database.
b. Compare these background checks to the New Client Information sheets
previously gathered.
c. Identify any discrepancies between the two sources for each of the three
assertions (age, income, and advanced degree).
d. Verify that any discrepancies between the Secure Inc. report and the New Client
Information Sheets are corrected in the database.
4. Fictitious Listing Error – Test of Existence
a. Compare the 30 database records to the background checks obtained on each
client.
b. Confirm that each client in the database actually exists; missing background
checks indicates that the client is nonexistent.
5. Obtain New Client Information Sheets to test omission errors.
a. Review New Client Information Sheets to determine how they are organized.
b. Haphazardly select a new sample of 30 clients from the New Client Information
Sheets.
6. Omission Errors – Test of Completeness
a. Obtain the database records for the 30 clients selected in the new sample and
confirm that each client has been entered into the database.
b. To fulfill legal obligations, confirm that the information recorded on the New
Client Information Sheets has been properly entered into the database.
7. Prepare a memo summarizing the tests, results, and conclusions.