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TB Policy Suite Renewal
Audit Working Papers (PIN) - Sept. 1, 1983
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Table of Contents
Complete Text
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Table of Contents
Forward
Introduction
The Purposes of Audit Working Papers
Facilitating Effective Conduct and Management of the Audit Assignment
Provide support for the auditor's report
Provide background and control for follow-up actions
Facilitating third-party review
Aiding professional development
Provide a source of information for non-audit purpose
General Principles Relation to Working Papers
Audit Working Paper Contents
Assignment Planning Phase
Review Phase
Evaluation Phase
Reporting Phase
Structure and Organization of Working Papers
General Organizational Principles
Indexing and Cross-Referencing
Headings
Segregation of sensitive information
Retention and Disposal
Authority for Disposal
Evaluating Working Papers for Retention Value
Bibliography
Appendix A: Background Information Gathered during the Assignment Planning Phase
Appendix B: Illustration of Summary Working Papers
Appendix C: Illustration of Indexing/Cross-Referencing System for Working Papers
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