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 firstname.lastname@example.org
Audit Procedures and Manuals
UN Audit Manual (available in the Audit Programs section)
Wayne State University Forms
Gaming Industry Audit Programs
Planning Phase (Available to Subscribers in the Audit Templates Section)
Management Assistance Memo (Excel)
Risk Evaluation Form (Word)
Checklist Know Your Reader
Summary of Audit Results and Potential Recommendations
Quality Control Checklist Audit Reports
Writing Planning Worksheet
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
Control Self Assessment ICQ (Cadbury)
This ICQ is from the University of Georgia, Internal Auditing Division