Appendix A lists audit procedures that the auditor must undertake to ensure that the board has a formal schedule of matters specifically reserved to it. For each audit procedure:

A. List the source of the evidence;

B. Describe how the evidence will be examined (a) by whom and (b) using what type of evidence gathering technique (inquiry, inspection, confirmation, etc.)

C. Give an example of the notation in the audit work papers; and

D. Describe the alternative procedures to be undertaken if a problem arises.