AuditNet Auditors Sharing Audit Working Papers

Audit Working Papers

ICQ's, Checklists, and Forms OH MY!

AICPA standards and GAGAS require the following:

A record of the auditors' work should be retained in the form of working papers.

4.35 The additional working paper standard for financial statement audits is:

Working papers should contain sufficient information to enable an experienced auditor having no previous connection with the audit to ascertain from them the evidence that supports the auditors' significant conclusions and judgments.

This page was developed to provide auditors from around the world the opportunity to share what they consider to be project standard electronic audit work papers. These electronic forms or worksheets are organized based on the phases of the audit or the specific function under review. They are in Microsoft Word, Excel, or Adobe PDF Format. According to an e-mail received from an AuditNet user:

I think it would be kind of neat to see what others are doing and for new auditors to have a few forms to pick from instead of reinventing the wheel.

This is what AuditNet truly is all about; auditors sharing ideas that promote the concept of Auditors Sharing Knowledge for Progress!

We welcome your comments and more importantly the worksheets that you use when conducting an audit. Please send them to editor@auditnet.org

Audit Procedures and Manuals

Audit Manual from the City of Tampa Internal Audit Department.

Audit Manual from the World Bank. Manual includes audit programs.

City Auditor Procedures provides all the forms used by the San Jose City Auditor's Office

McNeese University Audit Manual

Pacific Accreditation Cooperation Internal Audit Procedure

Project Organization Manual (Word) (pdf) from the Government of Quebec

Sample Workpapers from the World Bank.

School Audit Procedures from the State of Wyoming

School Audit Working Papers from the Education Department of Western Australia, Audit and Review Branch

Thomas Keating Internal Audit Procedure

University of Illinois Audit Manual

University of Maryland Field Audit Manual

University System of Maryland Internal Audit Procedural Guidelines

Florida Office of Audit & Compliance Review

UT System Audit Office Sample Documents

Wayne State University Forms

Notification of Audit	To notify the client of an impending audit
Audit Entrance Memorandum	Provides an overview of the audit entrance meeting and the audit process. The memo must be signed by the audit client.
Information Request List	Lists the items needed for the audit
Minor Memo	To make management aware of minor audit findings that are not considered material weaknesses. No written response is required. Minor findings are excluded from the final audit report
Preliminary Audit Report Comment	To communicate significant audit findings to management. A written response and corrective action plan is required. These findings are included in the final audit report
Standard Audit Report	To communicate the results of an audit to management
Subsequent Status Review Entrance Memorandum	Provides an overview of audit entrance meeting and the subsequent status review process. The memo must be signed by the audit client
Subsequent Status Review Report	To communicate the results of the subsequent status review to management
Notification of Self-Audit	To notify the client of an impending self-audit.
Self-Audit Questionnaire	A questionnaire to be completed by management that summarizes the procedures and controls employed by a particular department. Self-audits are generally done for low risk units.
Specific Procedures Review Report	To communicate the results of a specific procedures review.
Request for Management Input Form	Form used by senior management to request an audit or review of a specific area, operation, or process. Management should save this form as a Word document, complete their request, sign it, and fax or mail it to the Director of Internal Audit.
Request for Management Input Memo	A notification memo distributed annually by the Director of Internal Audit to all senior management requesting their input in the audit plan.
Registration of External Auditors Form	Form used by any department who may be subject to an audit or review by an outside auditor, agency, or firm. Management should save this form as a Word document, complete it, and fax or mail it to the Associate Director of Internal Audit.