The standardization of audit working papers Ensure that work is performed consistently across audit, and that the evidence that is necessary for each piece of work is always obtained. However, the working papers should not be so rigid that they inhibit the auditor’s skills and flair,as these are factors that make a difference between a good and bad auditor.
Auditors should always be looking for anything unusual when performing their work and if any such issues are identified then they should be out on notice and dig deeper. Any such instance should never be ignored just because such work is not part of the standard program. Auditors must be flexible in their approach, and use their initiative