Seven (7) things which auditor should show in each audit working paper.

Audit documentation is the written record of the basis for the auditor’s conclusions that provides the support for the auditor’s representations, whether those representations are contained in the auditor’s report or otherwise.

In each audit working papers following information is included:

Name of audit client

Period under audit

Area for which working paper is prepared

Page reference

Who prepared the working papers and when

Who reviewed the working paper and when

Conclusion of auditor on area (i.e whether or not there is scope limitation or misstatement).

Leave a Comment

Your email address will not be published. Required fields are marked *

%d bloggers like this: