135 Entrance Meeting

The 135 Entrance Meeting document is used to prepare the formal agenda for the entrance meeting and to document the minutes once the meeting has been held. It ensures that all relevant topics are discussed, expectations are aligned, and key agreements are recorded.

The entrance meeting promotes transparency, clarifies roles and responsibilities, and ensures that stakeholders understand the audit objectives, scope, timelines, and communication approach before fieldwork begins.

The objective of this document is to facilitate a structured entrance meeting and to maintain a clear, auditable record of discussions, agreements, and actions arising from the meeting.

Planning | 135 Entrance meeting can be found within 130 Understanding the engagement page.

The page consists of two main sections, Agenda and Minutes.

Agenda

The Agenda section provides a structured template for planning the entrance meeting. It automatically includes agenda items selected in 131 Understanding the engagement.

Each agenda item includes:

• Facilitator – Person responsible for leading the discussion
• Purpose – The intent of the discussion
• Key topics – Optional supporting discussion points
• Outcome – Expected result of the discussion

Minutes

The Minutes section is used after the meeting to record what was discussed and agreed.

Each agenda item has a corresponding minutes field, allowing the auditor to capture outcomes in the same structure and sequence as the agenda.

1. Open 135 Entrance Meeting from the engagement file
2. Review the automatically populated agenda items
3. Capture meeting details (date, duration, location, facilitator, attendees)
4. Refine agenda items by adding key topics and expected outcomes where relevant
5. Conduct the entrance meeting using the agenda as a guide
6. Record minutes for each agenda item, including:

• • Key discussion points
  • Agreements reached
  • Action items, owners, and deadlines (where applicable)

1. Review the document for completeness and accuracy
2. Complete document-level sign-off

• Keep the agenda focused on the engagement’s objectives and scope
• Capture minutes as soon as possible after the meeting to ensure accuracy
• Clearly document actions, owners, and timelines
• Maintain consistency between agenda items and recorded minutes
• Use sign-offs to confirm completion and review

Completion of this document ensures that the entrance meeting is fully documented, stakeholder expectations are aligned, and key roles, timelines, and actions are clearly defined, enabling the engagement to proceed into evidence collection and risk assessment with a shared understanding.