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

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

Checklists

  1. Accounting Cycle Checklist 

  2. Cash Cycle Checklist  

  3. Checklist to Assess Financial Activities in Nonprofit Organizations

  4. Chemical Safety Audit Checklist

  5. Confined Space Audit Checklist

  6. Daily excavation checklist

  7. EDP Cycle Checklist  

  8. Equipment inspection checklist

  9. Electrical Safety Audit Checklist

  10. Electrical safety checklist

  11. Financing Reporting Cycle Checklist  

  12. General safety checklist

  13. Internal Control Checklist for the Budgetary Cycle  

  14. Journal of Accountancy Checklist Series

  15. Monthly substation inspection checklistPayroll Cycle Checklist  

  16. Procurement Cycle Checklist  

Gaming Industry Audit Programs

  1. MICS Compliance Checklist

Audit Techniques

Standard Audit Index Numbers

Planning Phase

Audit Assignment Form

Engagement Letter

ICQ Template

Management Assistance Memo (Excel)

Pre Audit Self Assessment Questionnaire

Risk Evaluation Form (Word) (pdf)

Planning Workpaper Index

Workpaper Cover Template

Survey Phase

Interview Form

Fieldwork Phase

Audit Point Sheet

Compliance Issues Sample (Excel)

Exit Conference

Findings Worksheet (Excel)

Observation Form

Finding Development Worksheet  

Audit Comments

Reporting Phase

Checklist Know Your Reader

Summary of Audit Results and Potential Recommendations 

Quality Control Checklist Audit Reports

Writing Planning Worksheet 

Follow Up

Washington University -St. Louis

UNC Follow Up Process Audit Program

Quality Assurance/Project Evaluation

Audit Project Evaluation Form

QC Checklist Fieldwork

QC Checklist Follow-Up

QC Checklist Survey Phase

QA Review Checklist

Quality Assurance Review Forms

Industry Specific Workpapers

Trucking Operations Worksheet (Excel) (pdf)

Internal Control Questionnaires

  1. ACH ICQ (xls) 

  2. Deposit Accounts ICQ (xls)

  3. Property and Casualty

  4. Wire Room ICQ (Word)

Control Self Assessment ICQ (Cadbury) (Word) (pdf)  

Cashiering
Computer Application
Contract
Fuel Oil Inventory
Materials and Supplies Inventory
Working Fund Audit

This ICQ is from the University of Georgia, Internal Auditing Division

The following ICQ's are from UNC Wilmington

Financial compliance audit working papers from the University of Sydney Australia

Other Tools

Statistical Sampling 1-2-3

SAS Program for Detecting Duplicate Addresses

How to Control Your PC Use


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