The Mandatory Requirements of Auditing Standards Checklist sets out only the mandatory paragraphs of the Auditing Standards as at 31 December 2008, which are the minimum requirements for conducting an audit. Practitioners may find this document to be of assistance in comparing their current audit procedures to the minimum requirements of the standards. 
 
Presented in Word document format, it can easily be changed and amended to suit individual needs.  
 
This document is available here (DOC).