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MUST always stay at the front in the working paper file Client:INDEX Prepared by and date:Year end: File no:Reviewed by and date:AUDIT ENGAGEMENT AND PLANNINGP P1Client acceptance & continuous.

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The current file of an auditor's working papers should include documents which are important only for current audit period unlike permanent audit file which have documents which are important from period to period like memorandum, articles, etc.

Audit working papers typically include the auditor's planning documents, test results, analytical procedures, and other supporting documentation. These papers are organized and maintained systematically to facilitate review by supervisors and other audit team members.

Typically each audit working paper must be headed with the following information: The name of the client. The period covered by the audit. The subject matter. The file reference (3) The initials (signature) of the member of staff who prepared the working paper, and the date on which it was prepared.

The working paper helps auditor to maintain a record of various matters discussed with management while conducting an audit. Also, the working papers help audit team members to understand entity's business, points which they need to check on a priority basis, queries and actions against them in previous audits.

An audit checklist may be a document or tool that to facilitate an audit programme which contains documented information such as the scope of the audit, evidence collection, audit tests and methods, analysis of the results as well as the conclusion and follow up actions such as corrective and preventive actions.

The source of the data/information, explanation of the test or analysis conducted, name of the auditor conducting the test, date the test was done, results, and conclusions should always be included in each working paper.

The working papers include items such as the audit plan, audit programs, test results, supporting calculations, correspondence, and any other relevant documentation related to the audit. These working papers provide a documented trail of the auditor's work and support the opinion expressed in the audit report.

The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file. The data to be used for a number of years placed in permanent file. The auditor can rely on the facts and figures recorded in permanent files.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232