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AuditNet® Audit-library::The-internal-audit-process-from-a-to-z-how-it-works::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

Wayne State University Forms

  1. Information Request List
  2. Self-Audit Questionnaire
  3. Request for Management Input Form
  4. Registration of External Auditors Form
  5. Online Tips Form

Planning Phase

  1. Audit Assignment Form 
  2. Engagement Letter 
  3. ICQ Template 
  4. Management Assistance Memo (Excel)
  5. Pre Audit Self Assessment Questionnaire 
  6. Risk Evaluation Form (Word) (pdf) 
  7. Planning Workpaper Index 
  8. Workpaper Cover Template
  9. Writing Planning Worksheet

Reporting Phase

  1. Checklist Know Your Reader 
  2. Discussion Draft Memo
  3. Final Draft Memo
  4. Final Report Memo
  5. Report Distribution
  6. Report Format

Quality Control Checklists

  1. Audit Comments
  2. Audit Opinion
  3. Audit Reports 
  4. Report File Checklist

Audit Reports

  1. Report Cover
  2. Title Page
  3. Table of Contents

Follow Up

Washington University -St. LouisUNC Follow Up Process Audit ProgramQuality Assurance/Project EvaluationAudit Project Evaluation FormQC Checklist Fieldwork 

  1. QC Checklist Follow-Up 
  2. QC Checklist Survey Phase 
  3. QA Review Checklist
  4. Quality Assurance Review Forms
  5. Industry Specific Workpapers
  6. Trucking Operations Worksheet (Excel) (pdf)

Internal Control Questionnaires

ACH ICQ (xls)

Deposit Accounts ICQ (xls)

Property and Casualty

  1. Wire Room ICQ (Word) 
  2. Control Self Assessment ICQ (Cadbury) (Word) (pdf)  
  3. Cashiering
  4. Computer Application
  5. Contract
  6. Fuel Oil Inventory
  7. Materials and Supplies Inventory
  8. Working Fund Audit
  9. This ICQ is from the University of Georgia, Internal Auditing Division

The following ICQ's are from UNC Wilmington

  1. Financial - Internal Control Questionnaire 
  2. Operational - Internal Control Questionnaire
  3. Compliance - Internal Control Questionnaire
  4. Financial compliance audit working papers from the University of Sydney Australia
Other Tools
  1. Statistical Sampling 1-2-3
  2. SAS Program for Detecting Duplicate Addresses
  3. How to Control Your PC Use