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AuditNet® Audit-library::Audit-working-papers  --2

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!

Standard Disclaimer for External Links

These links are being provided as a convenience and for informational purposes only; they do not constitute an endorsement or an approval by AuditNet® of any of the products, services or opinions of the corporation or organization or individual AuditNet® bears no responsibility for the accuracy, legality or content of the external site or for that of subsequent links. AuditNet® does not exercise any editorial control over the information you may find at these locations. Contact the external site for answers to questions regarding its content.

Please let us know if any of the links fail to work - seeing as the owners of the respective sites are obviously entitled to change the structure and content of their websites at any time, we are unable to guarantee that our links will always be up to date.

We are constantly reviewing and updating these pages so please be patient. If you would like to be a SME for this page please contact us!

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

UN Audit Manual (available in the Audit Programs section)

UN Inspection and Evaluation Manual

UN Investigations Manual

University of Illinois Audit Manual

University System of Maryland Internal Audit Procedural Guidelines

Florida Office of Audit & Compliance Review

Wayne State University Forms

Information Request List
Self-Audit Questionnaire
Request for Management Input Form
Registration of External Auditors Form
Online Tips Form

Gaming Industry Audit Programs

Auditing in the Gaming Industry

Audit Techniques

Planning Phase (Available to Subscribers in the Audit Templates Section)

Audit Assignment Form

Engagement Letter

ICQ Template

Management Assistance Memo (Excel)

Pre Audit Self Assessment Questionnaire

Risk Evaluation Form (Word)

Planning Workpaper Index

Workpaper Cover Template

Survey Phase

Interview Form

Fieldwork Phase

Audit Point Sheet

Exit Conference

Findings Worksheet (Excel)  

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

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) 

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

Other Tools

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