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CPA Financial Statement Documentation Working Papers


CPA Financial Statement Documentation Working Papers



General (G)

G-1 Audited financial statements
G-2 Schedules supporting footnote disclosures and other report workpapers
G-3 Consolidation and combination workpapers
G-4 Adjusted trial balance
G-5 List of general ledger balances
G-6 Adjusting journal entries and reclassification entries
G-7 Analysis of unrecorded audit differences
G-8 Financial statement disclosure checklist
G-9 Letter of representations
G-10 Subsequent events review documentation
G-11 Commitments and contingencies, including lawyers’ letters
G-12 Board of directors and related committee minutes
G-13 Reports on internal control
G-14 Notes for management letter comments
G-15 Review and approval checklist
G-16 Tax return information and worksheets

Planning and Administration (PA)

PA-1 Client acceptance and retention evaluation form
PA-2 Audit planning questionnaire
PA-3 Understanding of internal control form
PA-4 Analytical review workpapers
PA-5 Audit program
PA-6 Engagement letter
PA-7 Audit time budget and control form
PA-8 Correspondence and confirmation control
PA-9 Control of schedules to be prepared by client
PA-10 General correspondence and memos

Assets (A)

AA Cash
AB Marketable securities and related income
AC Other investments and related income
AD Trade accounts receivable
AE Notes receivable and related income
AF Allowance for doubtful accounts and notes receivable
AG Inventory and production costs
AH Prepaid expenses
AI Other current assets
AJ Property, plant, and equipment
AK Intangible assets
AL Other noncurrent assets

Liabilities (L)

LA Accounts payable
LB Notes payable and related interest expense
LC Accrued payroll and related liabilities
LD Other accrued liabilities
LE Income taxes
LF Other current liabilities
LG Long‑term debt and related interest expense (including capitalized lease obligations)
LH Other long‑term liabilities

Equity (E)

EA Capital stock
EB Additional paid-in capital
EC Retained earnings

Operations (O)

OA Systems walkthrough
OB Tests of controls
OC Revenues
OD Cost of sales
OE Selling, general, and administrative expenses
OF Other operating expenses
OG Nonoperating income and expense

Standard (Non-IT) Audit Program

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