Checklists and audit procedures are developed based on the companies policies, audit risk assessment, the management requirements from the audit and the scope, nature and extent of the audit assignment.
Ready-made shortcut and ad hoc solutions are not to be utilized if you want to provide any useful consultancy.
I have several audit manuals - however I would still suggest you develop your own as that would be best suited to your own situation. Any areas that you may need assistance don't hesitate to ask.
the same thing..... we have to adopt different types of procedures for different types of company e.g., procedures suited for software company not useful for a manufacturing company, depending upon the company's nature of business, we can plan the procedures