Audit Working Papers Referencing Examples

Audit working papers are the documents and evidence that an auditor collects and retains with himself during the audit.

Audit working papers referencing examples. Part of your job as a staff associate in an auditing firm is to document your findings in working papers also known as workpapers and schedules. Those documents include the summary of the client s nature of the business business process flow audit program documents or information obtained from the client as well as audit testing documents. For example to support your conclusion that cash is.

Workpapers summarize your audit actions such as planning the audit. Working papers are the record of various audit procedures performed audit evidence obtained allocation of work between audit team members etc. Audit working papers are the outcome of the documentation process.

Who forecasts a review or an audit on working papers. Audit working papers refer to the documents that prepare by or use by auditors as part of their works. Moreover there might be broad cross referencing between the records contained inside the working papers.

Sorting and collating working papers cross referencing working papers signing off on completion checklists relating to final assembly process document audit evidences obtained discussed and agreed with the relevant engagement team members before the date of audit report. Audit working papers are set up by the review staff and review seniors and are evaluated by review ranking directors and accomplices. This article is about audit working papers.

Auditors should prepare and organise their working papers in a manner that helps the auditor carry out an appropriate audit service.